federal_register: 2011-28658

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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
2011-28658 Tax Accounting Elections on Behalf of Foreign Corporations Proposed Rule These proposed regulations would clarify the rules for controlling domestic shareholders to adopt or change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect United States persons that own stock in certain foreign corporations. 2011-11-04 2011 11 https://www.federalregister.gov/documents/2011/11/04/2011-28658/tax-accounting-elections-on-behalf-of-foreign-corporations https://www.govinfo.gov/content/pkg/FR-2011-11-04/pdf/2011-28658.pdf Treasury Department; Internal Revenue Service 497,254 These proposed regulations would clarify the rules for controlling domestic shareholders to adopt or change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect United States persons that own stock in... 1545-BI63

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