# Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups
> **IRS** · Final regulation. · Published 2008-05-20 · Effective 2008-05-20 · 73 FR 29054
## Document
- **Document number:** E8-11285
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 29054
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2008/05/20/E8-11285/guidance-under-section-7874-for-determining-the-ownership-percentage-in-the-case-of-expanded)
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