Proposed Rule2022-27055
Single-Entity Treatment of Consolidated Groups for Specific Purposes
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
December 14, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains proposed regulations that treat members of a consolidated group as a single United States shareholder in certain cases for purposes of section 951(a)(2)(B) of the Internal Revenue Code (the "Code"). The proposed regulations affect consolidated groups that own stock of foreign corporations.
Indexed from Federal Register on December 14, 2022.
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