# Guidance Under Subpart F Relating to Partnerships and Branches
> **IRS** · Temporary and final regulations. · Published 1998-03-26 · 63 FR 14613
## Document
- **Document number:** 98-7891
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 14613
- **CFR reference:** 26 CFR 1
- **Publication date:** 1998-03-26
- **Treasury docket:** TD 8767
## Abstract

This document contains regulations relating to the treatment under subpart F of certain payments involving branches of a controlled foreign corporation (CFC) that are treated as separate entities for foreign tax purposes or partnerships in which CFCs are partners. These regulations are necessary to provide guidance on transactions relating to such entities. These regulations will affect United States shareholders of controlled foreign corporations. The text of these temporary regulations also serves as the text of the proposed regulations published elsewhere in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/03/26/98-7891/guidance-under-subpart-f-relating-to-partnerships-and-branches)
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