federal_register: E8-17269
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E8-17269 | Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income; Correction | Rule | This document contains a correction to final and temporary regulations (TD 9406) that was published in the Federal Register on Thursday, July 3, 2008 (73 FR 38113) 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. The regulations reflect statutory changes made by section 415 of the American Jobs Creation Act of 2004. In general, the regulations will affect the 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. | 2008-07-29 | 2008 | 7 | https://www.federalregister.gov/documents/2008/07/29/E8-17269/modifications-to-subpart-f-treatment-of-aircraft-and-vessel-leasing-income-correction | https://www.govinfo.gov/content/pkg/FR-2008-07-29/pdf/E8-17269.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains a correction to final and temporary regulations (TD 9406) that was published in the Federal Register on Thursday, July 3, 2008 (73 FR 38113) addressing the treatment of certain income and assets related to the leasing of aircraft... | 1545-BH03 |