Regulacje i polityka gospodarcza · 20.09.2000

Guidance Under Subpart F Relating to Partnerships

A notice of proposed rulemaking and notice of proposed rulemaking by cross-reference to temporary regulations published in the Federal Register on March 26, 1998, providing guidance under subpart F relating to partnerships and branches, were withdrawn by a notice of proposed rulemaking published in the Federal Register on July 13, 1999. This document proposes, with minor changes, the former proposed regulations relating to the treatment of a controlled foreign corporation's distributive share of partnership income. These regulations are necessary to provide guidance on the treatment under subpart F of income earned by a controlled foreign corporation through a partnership. This document also provides notice of a public hearing on these proposed regulations.