federal_register: 2016-29641
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2016-29641 | Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A | Rule | This document contains final regulations that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation separate from its owner for the limited purposes of the reporting, record maintenance and associated compliance requirements that apply to 25 percent foreign-owned domestic corporations under section 6038A of the Internal Revenue Code. | 2016-12-13 | 2016 | 12 | https://www.federalregister.gov/documents/2016/12/13/2016-29641/treatment-of-certain-domestic-entities-disregarded-as-separate-from-their-owners-as-corporations-for | https://www.govinfo.gov/content/pkg/FR-2016-12-13/pdf/2016-29641.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation separate from its owner for the limited purposes of the reporting, record maintenance and associated compliance... |