Internal Revenue Service February 22, 2022 – Federal Register Recent Federal Regulation Documents

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Guidance on Passive Foreign Investment Companies; Correction

Document Number: 2022-03611

Type: Rule

Date: 2022-02-22

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

This document contains corrections to the final regulations Treasury Decision 9960 published in the Federal Register on Tuesday, January 25, 2022. The final regulations regarding the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations.

https://regulations.justia.com/regulations/fedreg/2022/02/22/2022-03611.html