federal_register: E8-14919

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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
E8-14919 Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income Rule This document contains final and temporary regulations addressing the treatment of certain income and assets related to the leasing of aircraft or vessels in foreign commerce under sections 367, 954, and 956 of the Internal Revenue Code (Code). The regulations reflect statutory changes made by section 415 of the American Jobs Creation Act of 2004 (AJCA). In general, the regulations will affect United States shareholders of controlled foreign corporations that derive income from the leasing of aircraft or vessels in foreign commerce and U.S. persons that transfer property subject to these leases to a foreign corporation. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register. 2008-07-03 2008 7 https://www.federalregister.gov/documents/2008/07/03/E8-14919/modifications-to-subpart-f-treatment-of-aircraft-and-vessel-leasing-income https://www.govinfo.gov/content/pkg/FR-2008-07-03/pdf/E8-14919.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final and temporary regulations addressing the treatment of certain income and assets related to the leasing of aircraft or vessels in foreign commerce under sections 367, 954, and 956 of the Internal Revenue Code (Code). The... 1545-BH03

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