Removal of Regulations Providing Guidance Under Subpart F, Relating to Partnerships and Branches; Correction
other · IRS · Rule · Published 1999-11-01 · Effective 1999-07-13 · 64 FR 58782
Document
Document number
99-28037
Federal Register citation
64 FR 58782
CFR reference
26 CFR 1
Type
Rule
Action
Correction of temporary and final regulations.
Category
other
Sub-agency
IRS
Publication date
1999-11-01
Effective date
1999-07-13
Treasury docket
TD 8827
Abstract
This document contains corrections to the temporary and final regulations (TD 8827), which were published in the Federal Register on Tuesday, July 13, 1999, (64 FR 37677). The regulations relate to the treatment under subpart F of certain payments involving branches of a controlled foreign corporation that are treated as separate entities for foreign tax purposes or partnerships in which CFC's are partners.