Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups

tax-irs · IRS · Rule · Published 2008-05-20 · Effective 2008-05-20 · 73 FR 29054

Document

Document number: E8-11285
Federal Register citation: 73 FR 29054
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulation.
Category: tax-irs
Sub-agency: IRS
Publication date: 2008-05-20
Effective date: 2008-05-20
Treasury docket: TD 9399

Abstract

This document contains final regulations under section 7874 of the Internal Revenue Code (Code) relating to the disregard of certain affiliate-owned stock in determining whether a corporation is a surrogate foreign corporation under section 7874(a)(2)(B) of the Code.

Source

Authoritative: Federal Register document
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