federal_register: 2012-14226

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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
2012-14226 Substantial Business Activities Rule This document contains temporary regulations regarding whether a foreign corporation has substantial business activities in a foreign country. These regulations affect certain domestic corporations and partnerships (and certain parties related thereto), and foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships. The text of these temporary regulations serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject also published in this issue of the Federal Register. 2012-06-12 2012 6 https://www.federalregister.gov/documents/2012/06/12/2012-14226/substantial-business-activities https://www.govinfo.gov/content/pkg/FR-2012-06-12/pdf/2012-14226.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary regulations regarding whether a foreign corporation has substantial business activities in a foreign country. These regulations affect certain domestic corporations and partnerships (and certain parties related...  

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