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2017-09-07
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Guidance for Determining Stock Ownership; Correction
Rules and Regulations
D09002ee1bdbb1d17
D09002ee1bdbb1df5
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains corrections to the final regulations (T.D. 9812) that were published in the Federal Register on Wednesday, January 18, 2017. The regulations identify certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation.
82 FR 42233
https://www.govinfo.gov/app/details/FR-2017-09-07/2017-18983
2017-18983
fr07se17-1
RIN 1545-BL00
4830-01-P
TD 9812
https://www.govinfo.gov/app/details/FR-2017-09-07/2017-18983
https://www.govinfo.gov/content/pkg/FR-2017-09-07/html/2017-18983.htm
https://www.govinfo.gov/content/pkg/FR-2017-09-07/pdf/2017-18983.pdf
Income Taxes
Reporting and Recordkeeping Requirements
1 p.
42233
42233
82 FR 42233
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BL00
RIN 1545-BL00
Guidance for Determining Stock Ownership; Correction; Federal Register Vol. 82, Issue
RULE
2017-18983
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2017-09-07
TD 9812
4830-01-P
2017-18983
Correcting amendments.
This document contains corrections to the final regulations (T.D. 9812) that were published in the Federal Register on Wednesday, January 18, 2017. The regulations identify certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation.
These corrections are effective on September 7, 2017, and applicable beginning January 13, 2017.
Joshua G. Rabon, (202) 317-6938 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Inversions and Related Transactions; Correction:
Guidance for Determining Stock Ownership
,
Federal Register
Vol. 82, no. 172
Office of the Federal Register, National Archives and Records Administration
2017-09-07
continuing
daily
deposited
born digital
217 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2017-09-07
P0b002ee196daeb61
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr07se17
https://www.govinfo.gov/app/details/FR-2017-09-07
https://www.govinfo.gov/content/pkg/FR-2017-09-07/pdf/FR-2017-09-07.pdf
https://www.govinfo.gov/content/pkg/FR-2017-09-07/xml/FR-2017-09-07.xml
fdlp
42233
42440
DGPO
2017-09-07
2023-04-28
FR-2017-09-07
machine generated
eng
FR
FR-2017-09-07
82
172