# Income of Foreign Governments and of International Organizations
> **IRS** · Final and temporary regulations. · Published 2025-12-15 · Effective 2025-12-15 · 90 FR 57901
## Document
- **Document number:** 2025-22776
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 57901
- **CFR reference:** 26 CFR 1
- **Publication date:** 2025-12-15
- **Effective date:** 2025-12-15
- **Treasury docket:** TD 10042
## Abstract

This document contains final regulations relating to the taxation of the income of foreign governments from investments in the United States. In particular, these final regulations provide guidance for determining when a foreign government is engaged in commercial activity and when an entity is a controlled commercial entity. The final regulations will affect foreign governments that derive income from sources within the United States.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/12/15/2025-22776/income-of-foreign-governments-and-of-international-organizations)
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