This document contains corrections to the final regulations (T.D. 9812) that were published in the Federal Register on Wednesday, January 18, 2017. The regulations identify certain stock of a foreign corporation that is disregarded in calculating ownership of the foreign corporation for purposes of determining whether it is a surrogate foreign corporation.
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Guidance for Determining Stock Ownership; Correction
This document contains corrections to the final regulations (T.D. 9812) that were published in the Federal Register on Wednesday, January 18, 2017. The regulations identify cert...
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Federal Register Citation
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82 FR 42233
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“Guidance for Determining Stock Ownership; Correction,” thefederalregister.org (September 7, 2017), https://thefederalregister.org/documents/2017-18983/guidance-for-determining-stock-ownership-correction.