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» Guidance Under Section 7874 Regarding Surrogate Foreign Corporations
Guidance Under Section 7874 Regarding Surrogate Foreign Corporations
Document ID:
IRS-2009-0013-0001
Document Type:
Rule
Agency:
Internal Revenue Service
Topics:
Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number:
E9-13770
CFR Citation:
26 CFR 1
View Document:
Details Information
Document Subtype:
Final Rule
Received Date:
June 12 2009, at 09:59 AM Eastern Daylight Time
Start-End Page:
27920 - 27932
Comment Start Date:
June 12 2009, at 12:00 AM Eastern Standard Time
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0
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Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Apportionment of Stewardship Expense; Correction
Reasonable Good Faith Interpretation of Required Minimum Distribution Rules by Governmental Plans
Notification Requirement for Tax-Exempt Entities Not Currently Required To File
Election of Reduced Research Credit Under Section 280C(c)(3)
Guidance Regarding Foreign Base Company Sales Income
Guidance Under Section 7874 Regarding Surrogate Foreign Corporations
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Determination of Distributive Share When a Partner's Interest Changes
Guidance Regarding Foreign Base Company Sales Income; Hearing Cancellation
Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan; Correction
Guidance Under Section 7874 Regarding Surrogate Foreign Corporations
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