Internal Revenue Service August 8, 2005 – Federal Register Recent Federal Regulation Documents

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Exclusions From Gross Income of Foreign Corporations

Document Number: 05-15534

Type: Rule

Date: 2005-08-08

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

This document amends the applicability date of final regulations under sections 883(a) and (c) (TD 9087) which were published in the Federal Register on August 26, 2003 (68 FR 51394). Those final regulations relate to income derived by a foreign corporation from the international operation of ships or aircraft.

https://regulations.justia.com/regulations/fedreg/2005/08/08/05-15534.html

Section 704(c) Installment Obligations and Contributed Contracts; Correction

Document Number: 05-15533

Type: Rule

Date: 2005-08-08

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

This document adds the text that was inadvertently omitted from the Code of Federal Regulations. The text was originally published in TD 9193, which was published in the Federal Register on Friday, March 22, 2005 (70 FR 14394). The final regulations relate to the tax treatment of installment obligations and property acquired pursuant to a contract.

https://regulations.justia.com/regulations/fedreg/2005/08/08/05-15533.html