Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction
other · IRS · Rule · Published 2024-12-27 · Effective 2024-12-27 · 89 FR 105450
Document
Document number
2024-30928
Federal Register citation
89 FR 105450
CFR reference
26 CFR 1
Type
Rule
Action
Final rule; correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2024-12-27
Effective date
2024-12-27
Treasury docket
TD 9992
Abstract
This document contains corrections to Treasury Decision 9992, which was published in the Federal Register for Thursday, April 25, 2024. Treasury Decision 9992 issued 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.