federal_register: 05-19622
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 05-19622 | Stock Held by Foreign Insurance Companies | Rule | This document contains final regulations relating to the determination of income of foreign insurance companies that is effectively connected with the conduct of a trade or business within the United States. The regulations provide that the exception to the asset-use test for stock shall not apply in determining whether the income, gain, or loss from portfolio stock held by foreign insurance companies constitutes effectively connected income. | 2005-10-03 | 2005 | 10 | https://www.federalregister.gov/documents/2005/10/03/05-19622/stock-held-by-foreign-insurance-companies | https://www.govinfo.gov/content/pkg/FR-2005-10-03/pdf/05-19622.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations relating to the determination of income of foreign insurance companies that is effectively connected with the conduct of a trade or business within the United States. The regulations provide that the exception... | 1545-BD27 |