{"abstract":"This document contains final regulations regarding whether a foreign corporation is treated as a surrogate foreign corporation. The final regulations affect certain domestic corporations and partnerships (and certain parties related thereto), and foreign corporations that acquire substantially all of the properties of such domestic corporations or partnerships.","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/2012/06/12/2012-14237.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"77 FR 34788","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on June 12, 2012.","disposition_notes":null,"docket_ids":["TD 9591"],"dockets":[],"document_number":"2012-14237","effective_on":"2012-06-12","end_page":34797,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2012/06/12/2012-14237.xml","html_url":"https://www.federalregister.gov/documents/2012/06/12/2012-14237/surrogate-foreign-corporations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2012-14237?publication_date=2012-06-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2012-06-12/2012-14237/mods.xml","not_received_for_publication":null,"page_length":10,"page_views":{"count":955,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2012-06-12/pdf/2012-14237.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2012-14237.pdf?1339100247","publication_date":"2012-06-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2012/06/12/2012-14237.txt","regulation_id_number_info":{"1545-BF47":{"issue":"201104","html_url":"https://www.federalregister.gov/regulations/1545-BF47/guidance-under-section-7874-regarding-surrogate-foreign-corporations","title":"Guidance Under Section 7874 Regarding Surrogate Foreign Corporations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201104&RIN=1545-BF47&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BF47"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2009-0013","supporting_documents_count":0,"docket_id":"IRS-2009-0013","regulation_id_number":null,"title":"Guidance Under Section 7874 Regarding Surrogate Foreign Corporations","checked_regulationsdotgov_at":"2012-07-02T06:00:07Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":34788,"subtype":null,"title":"Surrogate Foreign Corporations","toc_doc":"Surrogate Foreign Corporations","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":77}