# Definition of a Controlled Foreign Corporation, Foreign Base Company Income and Foreign Personal Holding Company Income of a Controlled Foreign Corporation; Correction
> **Treasury** · Correction to final regulations. · Published 1996-04-01 · Effective 1995-09-07 · 61 FR 14248
## Document
- **Document number:** 96-7654
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 61 FR 14248
- **CFR reference:** 26 CFR 602
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/04/01/96-7654/definition-of-a-controlled-foreign-corporation-foreign-base-company-income-and-foreign-personal)
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