Government Industry
Industry: Email Alert RSS FeedAnnouncement 2006-79
United States. Internal Revenue Bulletin, October, 2006 by Traynor, Guy R
Guidance Under Section 7874 Regarding Expatriated Entities and Their Foreign Parents; Correction Notice
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing; correction.
SUMMARY: This document contains corrections to notice of proposed rule-making by cross-reference to temporary regulations and notice of public hearing (REG-112994-06, 2006-27 I.R.B. 47) that was published in the Federal Register on Tuesday, June 6, 2006 (71 FR 32495) relating to the determination of whether a foreign entity shall be treated as a surrogate foreign corporation under section 7874(a)(2)(B).
FOR FURTHER INFORMATION CONTACT: Milton Cahn at (202) 622-3918 (not a toll-free...
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