# Classification of Certain Foreign Entities
> **IRS** · Final regulations and removal of temporary regulations. · Published 2008-11-28 · Effective 2008-11-28 · 73 FR 72345
## Document
- **Document number:** E8-28211
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 72345
- **CFR reference:** 26 CFR 301
- **Publication date:** 2008-11-28
- **Effective date:** 2008-11-28
- **Treasury docket:** TD 9433
## Abstract

This document contains final regulations relating to certain business entities included on the list of foreign business entities that are always classified as corporations for Federal tax purposes. The regulations are needed to make the Federal tax classification of the Bulgarian public limited liability company (aktsionerno druzhestvo) consistent with the Federal tax classification of public limited liability companies organized in other countries of the European Economic Area. The regulations will affect persons owning an interest in a Bulgarian aktsionerno druzhestvo on or after January 1, 2007.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/11/28/E8-28211/classification-of-certain-foreign-entities)
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