IRS Issues Final Regs Detailing Special Rules on Controlled Foreign Corporation Earnings Allocations
FEB. 21, 2006
T.D. 9251
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor T.D. 9222, see Doc 2005-17748 or 2005 TNT 164-4.
For REG-129782-05, see Doc 2005-17749 or 2005 TNT 164-
7. For REG-129771-04, see Doc 2004-16013 or 2004 TNT
152-4. - Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2006-3407
- Tax Analysts Electronic Citation2006 TNT 35-5
- Magazine CitationTax Notes, Feb. 27, 2006, p. 949110 Tax Notes 949 (Feb. 27, 2006)
Citations: T.D. 9251
The IRS has issued final regulations that provide special pro rata share rules affecting the allocation of some earnings from CFCs. (T.D. 9251) Doc 2006-3407 [PDF]; 2006 TNT 35-5 
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Cross-ReferenceFor T.D. 9222, see Doc 2005-17748 or 2005 TNT 164-4.
For REG-129782-05, see Doc 2005-17749 or 2005 TNT 164-
7. For REG-129771-04, see Doc 2004-16013 or 2004 TNT
152-4. - Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2006-3407
- Tax Analysts Electronic Citation2006 TNT 35-5
- Magazine CitationTax Notes, Feb. 27, 2006, p. 949110 Tax Notes 949 (Feb. 27, 2006)
