Removal of Regulations Providing Guidance Under Subpart F Relating to Partnerships and Branches
other · IRS · Rule · Published 1999-07-13 · Effective 1998-03-23 · 64 FR 37677
Document
Document number
99-17369
Federal Register citation
64 FR 37677
CFR reference
26 CFR 1
Type
Rule
Action
Removal of temporary and final regulations.
Category
other
Sub-agency
IRS
Publication date
1999-07-13
Effective date
1998-03-23
Treasury docket
TD 8827
Abstract
This document removes 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, as published in the Federal Register on March 26, 1998. Removal of the temporary regulations will allow Congress and the Treasury the opportunity to consider in greater depth the issues pertaining to hybrid transactions.