Guidance Under Section 958 on Determining Stock Ownership; Correction
other · IRS · Rule · Published 2022-03-11 · Effective 2022-03-11 · 87 FR 13935
Document
Document number
2022-05177
Federal Register citation
87 FR 13935
CFR reference
26 CFR 1
Type
Rule
Action
Correction to a correction of a Treasury Decision.
Category
other
Sub-agency
IRS
Publication date
2022-03-11
Effective date
2022-03-11
Treasury docket
TD 9960
Abstract
This document corrects a correction to a final regulations (Treasury Decision 9960) published in the Federal Register on Tuesday, February 22, 2022. The final regulations concern the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations.