This document contains proposed regulations that provide guidance regarding when a foreign insurance company's income is excluded from the definition of passive income under section 1297(b)(2)(B). The proposed regulations affect the U.S. shareholders of foreign corporations. This document also invites comments from the public on all aspects of the proposed rules and provides the opportunity for the public to request a public hearing.
Document
Exception From Passive Income for Certain Foreign Insurance Companies
This document contains proposed regulations that provide guidance regarding when a foreign insurance company's income is excluded from the definition of passive income under sec...
Legal Citation
Federal Register Citation
Use this for formal legal and research references to the published document.
80 FR 22954
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Exception From Passive Income for Certain Foreign Insurance Companies,” thefederalregister.org (April 24, 2015), https://thefederalregister.org/documents/2015-09630/exception-from-passive-income-for-certain-foreign-insurance-companies.