# Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction
> **IRS** · Final rule; correcting amendment. · Published 2024-12-27 · Effective 2024-12-27 · 89 FR 105450
## Document
- **Document number:** 2024-30928
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 105450
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/12/27/2024-30928/guidance-on-the-definition-of-domestically-controlled-qualified-investment-entities-correction)
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