Treatment of Distributions to Foreign Persons Under Sections 367(e)(1) and 367(e)(2)

tax-irs · IRS · Rule · Published 1999-08-09 · Effective 1999-08-09 · 64 FR 43072

Document

Document number: 99-20092
Federal Register citation: 64 FR 43072
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1999-08-09
Effective date: 1999-08-09
Treasury docket: TD 8834

Abstract

This document amends the Income Tax Regulations by removing temporary regulations on the treatment of distributions to foreign persons under section 367(e) of the Internal Revenue Code and adding final regulations under section 367(e). These final regulations are necessary to implement section 367(e)(1) and (2), as added to the Internal Revenue Code by the Tax Reform Act of 1986, which affects U.S. corporations.

Source

Authoritative: Federal Register document
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