federal_register: 05-22262

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
05-22262 Guidance Under Section 951 for Determining Pro Rata Share; Correction Rule This document corrects final regulations (TD 9222) that were published in the Federal Register on Thursday, August 25, 2005 (70 FR 49864). The final regulations under section 951(a) of the Internal Revenue Code (Code) provide guidance for determining a United States shareholder's pro rata share of a controlled foreign corporation's (CFC's) subpart F income, previously excluded subpart F income withdrawn from investment in less developed countries, and previously excluded subpart F income withdrawn from foreign base company shipping operations. 2005-11-09 2005 11 https://www.federalregister.gov/documents/2005/11/09/05-22262/guidance-under-section-951-for-determining-pro-rata-share-correction https://www.govinfo.gov/content/pkg/FR-2005-11-09/pdf/05-22262.pdf Treasury Department; Internal Revenue Service 497,254 This document corrects final regulations (TD 9222) that were published in the Federal Register on Thursday, August 25, 2005 (70 FR 49864). The final regulations under section 951(a) of the Internal Revenue Code (Code) provide guidance for determining a...  

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