federal_register: E8-5686

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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
E8-5686 Classification of Certain Foreign Entities Rule This document contains temporary and final regulations relating to certain business entities included on the list of foreign business entities that are always classified as corporations for Federal tax purposes. The regulations are needed to make the Federal tax classification of Bulgarian public limited liability companies consistent with the Federal tax classification of public limited liability companies organized in other countries of the European Economic Area. The regulations will affect persons owning an interest in a Bulgarian aktsionerno druzhestvo on or after January 1, 2007. The text of the temporary regulations serves as the text of the proposed regulations (REG-143468-07) set forth in the notice of proposed rulemaking on this subject in this issue of the Federal Register. 2008-03-21 2008 3 https://www.federalregister.gov/documents/2008/03/21/E8-5686/classification-of-certain-foreign-entities https://www.govinfo.gov/content/pkg/FR-2008-03-21/pdf/E8-5686.pdf Treasury Department; Internal Revenue Service 497,254 This document contains temporary and final regulations relating to certain business entities included on the list of foreign business entities that are always classified as corporations for Federal tax purposes. The regulations are needed to make the... 1545-BH24

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