# Guidance Regarding Foreign Base Company Sales Income; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2009-03-20 · Effective 2009-07-01 · 74 FR 11843
## Document
- **Document number:** E9-5894
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 11843
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-03-20
- **Effective date:** 2009-07-01
- **Treasury docket:** TD 9438
## Abstract

This document contains corrections to final and temporary regulations that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79334) relating to foreign base company sales income.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/03/20/E9-5894/guidance-regarding-foreign-base-company-sales-income-correction)
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