# Guidance under Subpart F Relating to Partnerships
> **IRS** · Final regulations and removal of the temporary regulations. · Published 2007-07-13 · Effective 2007-07-13 · 72 FR 38474
## Document
- **Document number:** E7-13496
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 38474
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-07-13
- **Effective date:** 2007-07-13
- **Treasury docket:** TD 9326
## Abstract

This document contains final regulations providing guidance under subpart F relating to partnerships. The final regulations add rules for determining whether a controlled foreign corporation's (CFC's) distributive share of partnership income is excluded from foreign personal holding company income under the exception contained in section 954(i). These regulations will affect CFCs that are qualified insurance companies, as defined in section 953(e)(3), that have an interest in a partnership and U.S. shareholders of such CFCs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/07/13/E7-13496/guidance-under-subpart-f-relating-to-partnerships)
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