Internal Revenue Service October 25, 2006 – Federal Register Recent Federal Regulation Documents
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Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Hearing Cancellation
This document cancels a public hearing on proposed regulations under section 7874 of the Internal Revenue Code relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B).
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