{"abstract":"This document contains final regulations regarding the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations. The final regulations affect United States persons that own stock of foreign corporations through domestic partnerships and domestic partnerships that are United States shareholders of foreign corporations.","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/2022/01/25/2022-00066.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"87 FR 3648","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on January 25, 2022.","disposition_notes":null,"docket_ids":["TD 9960"],"dockets":[],"document_number":"2022-00066","effective_on":"2022-01-25","end_page":3656,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2022/01/25/2022-00066.xml","html_url":"https://www.federalregister.gov/documents/2022/01/25/2022-00066/guidance-under-section-958-on-determining-stock-ownership","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2022-00066?publication_date=2022-01-25","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2022-01-25/2022-00066/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":5269,"last_updated":"2026-10-25 02:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2022-01-25/pdf/2022-00066.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2022-00066.pdf?1643031921","publication_date":"2022-01-25","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2022/01/25/2022-00066.txt","regulation_id_number_info":{"1545-BP79":{"issue":"202110","html_url":"https://www.federalregister.gov/regulations/1545-BP79/guidance-under-section-958-rules-for-determining-stock-ownership-","title":"Guidance Under Section 958 (Rules for Determining Stock Ownership)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202110&RIN=1545-BP79&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BP79"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP79/guidance-under-section-958-rules-for-determining-stock-ownership-","title":"Guidance Under Section 958 (Rules for Determining Stock Ownership)"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2022-0002","supporting_documents_count":0,"docket_id":"IRS-2022-0002","document_id":"IRS-2022-0002-0001","regulation_id_number":"1545-BP79","title":"Guidance Under Section 958 on Determining Stock Ownership (REG-104097-20)","checked_regulationsdotgov_at":"2022-04-20T03:30:05Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":3648,"subtype":null,"title":"Guidance Under Section 958 on Determining Stock Ownership","toc_doc":"Determining Stock Ownership","toc_subject":"Guidance:\n","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":87}