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    <title>The Federal Register</title>
    <link>http://thefederalregister.com/b.p/agency/Internal_Revenue_Service/2005-12-28/</link>
    <description>Daily Publications of Meetings and Rules Changes for the Federal Government</description>
    <pubDate>Sun, Nov 23 2008 11:00:00 GMT</pubDate>
    <lastBuildDate>Sun, Nov 23 2008 11:00:00 GMT</lastBuildDate>
    <webMaster>info@thefederalregister.com</webMaster>
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  <title><![CDATA[  Guidance Under Section 7874 for Determining Ownership by Former  Shareholders or Partners of Domestic Entities]]></title>
  <link>http://thefederalregister.com/d.p/2005-12-28-05-24450</link>
  <description><![CDATA[ This document contains temporary regulations under section 
7874 of the Internal Revenue Code (Code) relating to the disregard of 
certain affiliateowned stock in determining whether a corporation is a 
surrogate foreign corporation under section 7874(a)(2)(B) of the Code. 
The text of the temporary regulations also serves as the text of the 
proposed regulations set forth in the notice of proposed rulemaking on 
this subject in the Proposed Rules section in this issue of the Federal 
Register.
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  <guid>http://thefederalregister.com/d.p/2005-12-28-05-24450</guid>
  <pubDate>Wed, Dec 28 2005 11:00:00 GMT</pubDate>
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  <title><![CDATA[  Guidance Under Section 7874 for Determining Ownership by Former  Shareholders or Partners of Domestic Entities]]></title>
  <link>http://thefederalregister.com/d.p/2005-12-28-05-24580</link>
  <description><![CDATA[ In the Rules and Regulations section of this issue of the 
Federal Register, the IRS is issuing temporary regulations relating to 
the disregard of affiliateowned stock in determining the percentage of 
stock of a foreign corporation held by former shareholders or partners 
of a domestic entity, in order to determine whether the foreign 
corporation is a surrogate foreign corporation under section 7874 of 
the Internal Revenue Code (Code). The text of those regulations also 
serves as the text of these proposed regulations. This document also 
provides notice of a public hearing on these proposed regulations.
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  <guid>http://thefederalregister.com/d.p/2005-12-28-05-24580</guid>
  <pubDate>Wed, Dec 28 2005 11:00:00 GMT</pubDate>
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