Department of Treasury December 13, 2016 – Federal Register Recent Federal Regulation Documents

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Treatment of Certain Domestic Entities Disregarded as Separate From Their Owners as Corporations for Purposes of Section 6038A

Document Number: 2016-29641

Type: Rule

Date: 2016-12-13

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final regulations that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation separate from its owner for the limited purposes of the reporting, record maintenance and associated compliance requirements that apply to 25 percent foreign-owned domestic corporations under section 6038A of the Internal Revenue Code.

https://regulations.justia.com/regulations/fedreg/2016/12/13/2016-29641.html