federal_register: 2010-23185

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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
2010-23185 Exclusions From Gross Income of Foreign Corporations Rule This document contains final regulations under section 883(a) and (c) of the Internal Revenue Code (Code), concerning the exclusion from gross income of income derived by certain foreign corporations from the international operation of ships or aircraft. The final regulations adopt the proposed regulations issued on June 25, 2007, (REG-138707-06) with certain modifications in response to comments received, and remove the temporary regulations published on the same date (TD 9332). 2010-09-17 2010 9 https://www.federalregister.gov/documents/2010/09/17/2010-23185/exclusions-from-gross-income-of-foreign-corporations https://www.govinfo.gov/content/pkg/FR-2010-09-17/pdf/2010-23185.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 883(a) and (c) of the Internal Revenue Code (Code), concerning the exclusion from gross income of income derived by certain foreign corporations from the international operation of ships or... 1545-BF90

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