# Guidance on the Definition of Domestically Controlled Qualified Investment Entities
> **IRS** · Final regulations. · Published 2024-04-25 · Effective 2024-04-25 · 89 FR 31618
## Document
- **Document number:** 2024-08267
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 31618
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-04-25
- **Effective date:** 2024-04-25
- **Treasury docket:** TD 9992
## Abstract

This document contains final regulations that address the determination of whether a qualified investment entity is domestically controlled, including the treatment of qualified foreign pension funds for this purpose. In particular, these final regulations provide guidance as to when foreign persons are considered to hold directly or indirectly stock in a qualified investment entity. The final regulations primarily affect foreign persons that own stock in a qualified investment entity that would be a United States real property interest if the qualified investment entity were not domestically controlled.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/04/25/2024-08267/guidance-on-the-definition-of-domestically-controlled-qualified-investment-entities)
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