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Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents (Us Internal Revenue Service Regulation) (Irs) (2018 Edition) The Law Library

Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains temporary regulations under section 7874 of the Internal Revenue Code (Code) relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B) of the Code. The text of these temporary regulations also serves as the text of the proposed regulations (REG-112994-06) set forth in the notice of proposed rulemaking on this subject published elsewhere in this issue of the Federal Register. This book contains: - The complete text of the Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section