Internal Revenue Service March 11, 2022 – Federal Register Recent Federal Regulation Documents
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Guidance Under Section 958 on Determining Stock Ownership; Correction
This document corrects a correction to a final regulations (Treasury Decision 9960) published in the Federal Register on Tuesday, February 22, 2022. The final regulations concern the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations.
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