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federal_register: 2015-13541

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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
2015-13541 Substantial Business Activities Rule This document contains final regulations regarding when an expanded affiliated group will be considered to have substantial business activities in a foreign country. These regulations affect certain domestic corporations and partnerships (and certain parties related to them), and foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships. 2015-06-04 2015 6 https://www.federalregister.gov/documents/2015/06/04/2015-13541/substantial-business-activities https://www.govinfo.gov/content/pkg/FR-2015-06-04/pdf/2015-13541.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations regarding when an expanded affiliated group will be considered to have substantial business activities in a foreign country. These regulations affect certain domestic corporations and partnerships (and certain...  

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  • 2 rows from document_number in federal_register_agencies
  • 1 row from fr_document_number in fr_regs_crossref
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