Finanse publiczne · 02/08/2019

Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income); Correction

This document contains a correction to a notice of proposed rulemaking (REG-101828-19) that was published in the Federal Register on June 21, 2019. The proposed regulations provide guidance on the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations.