# Removal of Regulations Providing Guidance Under Subpart F, Relating to Partnerships and Branches; Correction
> **IRS** · Correction of temporary and final regulations. · Published 1999-11-01 · Effective 1999-07-13 · 64 FR 58782
## Document
- **Document number:** 99-28037
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 58782
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/11/01/99-28037/removal-of-regulations-providing-guidance-under-subpart-f-relating-to-partnerships-and-branches)
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