federal_register: 2019-10749

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2019-10749 Amount Determined Under Section 956 for Corporate United States Shareholders Rule This document contains final regulations that reduce the amount determined under section 956 of the Internal Revenue Code with respect to certain domestic corporations. This document finalizes the proposed regulations published on November 5, 2018. The final regulations affect certain domestic corporations that own (or are treated as owning) stock in foreign corporations. 2019-05-23 2019 5 https://www.federalregister.gov/documents/2019/05/23/2019-10749/amount-determined-under-section-956-for-corporate-united-states-shareholders https://www.govinfo.gov/content/pkg/FR-2019-05-23/pdf/2019-10749.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that reduce the amount determined under section 956 of the Internal Revenue Code with respect to certain domestic corporations. This document finalizes the proposed regulations published on November 5, 2018. The...  

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