# Classification of Certain Foreign Entities
> **IRS** · Final and temporary regulations. · Published 2008-03-21 · Effective 2008-03-21 · 73 FR 15064
## Document
- **Document number:** E8-5686
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 15064
- **CFR reference:** 26 CFR 301
- **Publication date:** 2008-03-21
- **Effective date:** 2008-03-21
- **Treasury docket:** TD 9388
## Abstract

This document contains temporary and 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 Bulgarian public limited liability companies 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. The text of the temporary regulations serves as the text of the proposed regulations (REG-143468-07) set forth in the notice of proposed rulemaking on this subject in this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/03/21/E8-5686/classification-of-certain-foreign-entities)
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