Treasury Department Proposed Rule

2016-26424: United States Property Held by Controlled Foreign Corporations Through Partnerships With Special Allocations

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Summary

This document contains proposed regulations that provide rules regarding the determination of the amount of United States property treated as held by a controlled foreign corporation (CFC) through a partnership. The proposed regulations affect United States shareholders of CFCs.

The agency’s own summary, as published.

What this changes

Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.

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