federal_register: E7-13496

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E7-13496 Guidance under Subpart F Relating to Partnerships Rule This document contains final regulations providing guidance under subpart F relating to partnerships. The final regulations add rules for determining whether a controlled foreign corporation's (CFC's) distributive share of partnership income is excluded from foreign personal holding company income under the exception contained in section 954(i). These regulations will affect CFCs that are qualified insurance companies, as defined in section 953(e)(3), that have an interest in a partnership and U.S. shareholders of such CFCs. 2007-07-13 2007 7 https://www.federalregister.gov/documents/2007/07/13/E7-13496/guidance-under-subpart-f-relating-to-partnerships https://www.govinfo.gov/content/pkg/FR-2007-07-13/pdf/E7-13496.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations providing guidance under subpart F relating to partnerships. The final regulations add rules for determining whether a controlled foreign corporation's (CFC's) distributive share of partnership income is...  

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