This document contains proposed regulations that reduce the amount determined under section 956 of the Internal Revenue Code with respect to certain domestic corporations. The proposed regulations affect certain domestic corporations that own (or are treated as owning) stock in foreign corporations.
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Amount Determined Under Section 956 for Corporate United States Shareholders
This document contains proposed regulations that reduce the amount determined under section 956 of the Internal Revenue Code with respect to certain domestic corporations. The p...
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83 FR 55324
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“Amount Determined Under Section 956 for Corporate United States Shareholders,” thefederalregister.org (November 5, 2018), https://thefederalregister.org/documents/2018-24140/amount-determined-under-section-956-for-corporate-united-states-shareholders.