federal_register: 2019-16430

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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
2019-16430 Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income); Correction Proposed Rule This document contains a correction to a notice of proposed rulemaking (REG-101828-19) that was published in the Federal Register on June 21, 2019. The proposed regulations provide guidance on the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations. 2019-08-02 2019 8 https://www.federalregister.gov/documents/2019/08/02/2019-16430/guidance-under-section-958-rules-for-determining-stock-ownership-and-section-951a-global-intangible https://www.govinfo.gov/content/pkg/FR-2019-08-02/pdf/2019-16430.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a correction to a notice of proposed rulemaking (REG-101828-19) that was published in the Federal Register on June 21, 2019. The proposed regulations provide guidance on the treatment of domestic partnerships for purposes of... 1545-BN80

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