federal_register: E8-11285

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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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
E8-11285 Guidance Under Section 7874 for Determining the Ownership Percentage in the Case of Expanded Affiliated Groups Rule This document contains final regulations under section 7874 of the Internal Revenue Code (Code) relating to the disregard of certain affiliate-owned stock in determining whether a corporation is a surrogate foreign corporation under section 7874(a)(2)(B) of the Code. 2008-05-20 2008 5 https://www.federalregister.gov/documents/2008/05/20/E8-11285/guidance-under-section-7874-for-determining-the-ownership-percentage-in-the-case-of-expanded https://www.govinfo.gov/content/pkg/FR-2008-05-20/pdf/E8-11285.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations under section 7874 of the Internal Revenue Code (Code) relating to the disregard of certain affiliate-owned stock in determining whether a corporation is a surrogate foreign corporation under section... 1545-BE93

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