federal_register: 2011-32394

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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
2011-32394 Guidance Regarding Foreign Base Company Sales Income Rule This document contains final regulations that provide guidance relating to foreign base company sales income when personal property sold by a controlled foreign corporation (CFC) is purchased, sold, manufactured, produced, constructed, grown or extracted by one or more branches of the CFC. The regulations finalize proposed regulations and withdraw temporary regulations published on December 29, 2008. These regulations, in general, affect controlled foreign corporations and their United States shareholders. 2011-12-19 2011 12 https://www.federalregister.gov/documents/2011/12/19/2011-32394/guidance-regarding-foreign-base-company-sales-income https://www.govinfo.gov/content/pkg/FR-2011-12-19/pdf/2011-32394.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance relating to foreign base company sales income when personal property sold by a controlled foreign corporation (CFC) is purchased, sold, manufactured, produced, constructed, grown or... 1545-BI45

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