Definition of a Controlled Foreign Corporation, Foreign Base Company Income and Foreign Personal Holding Company Income of a Controlled Foreign Corporation; Correction
other · IRS · Rule · Published 1995-12-04 · Effective 1995-09-07 · 60 FR 62024
Document
Document number
95-28802
Federal Register citation
60 FR 62024
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
1995-12-04
Effective date
1995-09-07
Treasury docket
TD 8618
Abstract
This document contains corrections to final regulations (TD 8618) which were published in the Federal Register, Thursday, September 7, 1995 (60 FR 46500), governing the definition of a controlled foreign corporation and the definitions of foreign base company income and foreign personal holding company income of a controlled foreign corporation.