{"abstract":"This document contains final regulations defining the terms corporation and domestic in circumstances in which a business entity is created or organized in more than one jurisdiction. These regulations affect business entities that are created or organized under the laws of more than one jurisdiction.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2006/01/30/06-817.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"71 FR 4815","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective January 30, 2006.","disposition_notes":null,"docket_ids":["TD 9246"],"dockets":[],"document_number":"06-817","effective_on":"2006-01-30","end_page":4818,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/01/30/06-817.xml","html_url":"https://www.federalregister.gov/documents/2006/01/30/06-817/clarification-of-definitions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/06-817?publication_date=2006-01-30","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-01-30/06-817/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":103,"last_updated":"2026-09-21 02:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-01-30/pdf/06-817.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-01-30","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/01/30/06-817.txt","regulation_id_number_info":{"1545-BD37":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BD37/clarification-of-definitions","title":"Clarification of Definitions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BD37&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BD37"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T18:04:45Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":4815,"subtype":null,"title":"Clarification of Definitions","toc_doc":"Corporation and domestic; definitions clarification","toc_subject":"Procedure and administration:","topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":71}