federal_register: 2022-27971

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2022-27971 Guidance on the Foreign Government Income Exemption and the Definition of Domestically Controlled Qualified Investment Entities Proposed Rule This document contains proposed regulations regarding the treatment of certain entities, including qualified foreign pension funds, for purposes of the exemption from taxation afforded to foreign governments (the "proposed regulations"). The proposed regulations also address the determination of whether a qualified investment entity is domestically controlled, including the treatment of qualified foreign pension funds for this purpose. 2022-12-29 2022 12 https://www.federalregister.gov/documents/2022/12/29/2022-27971/guidance-on-the-foreign-government-income-exemption-and-the-definition-of-domestically-controlled https://www.govinfo.gov/content/pkg/FR-2022-12-29/pdf/2022-27971.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed regulations regarding the treatment of certain entities, including qualified foreign pension funds, for purposes of the exemption from taxation afforded to foreign governments (the "proposed regulations"). The proposed...  

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