Internal Revenue Service May 23, 2019 – Federal Register Recent Federal Regulation Documents

Amount Determined Under Section 956 for Corporate United States Shareholders
Document Number: 2019-10749
Type: Rule
Date: 2019-05-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that reduce the amount determined under section 956 of the Internal Revenue Code with respect to certain domestic corporations. This document finalizes the proposed regulations published on November 5, 2018. The final regulations affect certain domestic corporations that own (or are treated as owning) stock in foreign corporations.
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