Internal Revenue Service April 20, 2006 – Federal Register Recent Federal Regulation Documents

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Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities; Hearing Cancellation

Document Number: E6-5923

Type: Proposed Rule

Date: 2006-04-20

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

This document cancels a public hearing on proposed regulations relating to the disregard of affiliate-owned stock in determining the percentage of stock of a foreign corporation held by former shareholders or partners of a domestic entity, in order to determine whether the foreign corporation is a surrogate foreign corporation under section 7874 of the Internal Revenue Code.

https://regulations.justia.com/regulations/fedreg/2006/04/20/E6-5923.html