# Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents
> **IRS** · Temporary regulations. · Published 2006-06-06 · Effective 2006-06-06 · 71 FR 32437
## Document
- **Document number:** E6-8699
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 32437
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-06-06
- **Effective date:** 2006-06-06
- **Treasury docket:** TD 9265
## Abstract

This document contains temporary regulations under section 7874 of the Internal Revenue Code (Code) relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B) of the Code. The text of these temporary regulations also serves as the text of the proposed regulations (REG-112994-06) set forth in the notice of proposed rulemaking on this subject published elsewhere in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/06/06/E6-8699/guidance-under-section-7874-regarding-expatriated-entities-and-their-foreign-parents)
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