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February 22, 2021

eBook details

Title: Guidance Under Section 7874 Regarding Surrogate Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
Author : The Law Library
Release Date : January 08, 2018
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 197 KB

Description

The Law Library presents the complete text of the Guidance Under Section 7874 Regarding Surrogate Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final and temporary regulations under section 7874 of the Internal Revenue Code (Code) concerning the determination of whether a foreign corporation shall be treated as a surrogate foreign corporation. The temporary regulations primarily affect domestic corporations or partnerships (and certain parties related thereto), and certain foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships. The text of these temporary regulations serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject also published in this issue of the Federal Register.

This ebook contains:
- The complete text of the Guidance Under Section 7874 Regarding Surrogate Foreign Corporations (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure