# Income Taxes; Foreign Management and Foreign Economic Processes Requirements of a Foreign Sales Corporation
> **IRS** · Rule · Published 2009-03-31 · 74 FR 14478
## Document
- **Document number:** E9-7205
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 14478
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-03-31
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/03/31/E9-7205/income-taxes-foreign-management-and-foreign-economic-processes-requirements-of-a-foreign-sales)
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