Definition of a Controlled Foreign Corporation, Foreign Base Company Income and Foreign Personal Holding Company Income of a Controlled Foreign Corporation; Correction
other · Treasury · Rule · Published 1996-04-01 · Effective 1995-09-07 · 61 FR 14248
Document
Document number
96-7654
Federal Register citation
61 FR 14248
CFR reference
26 CFR 602
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
Treasury
Publication date
1996-04-01
Effective date
1995-09-07
Treasury docket
TD 8618
Abstract
This document contains a correction to final regulations [TD 8618] which were published in the Federal Register for Thursday, September 7, 1995 (60 FR 46500). The final regulations govern 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.