Substantial Business Activities.

Authors :: Miller, Steven T.
McMahon, Emily S.
Source :: Federal Register (National Archives & Records Service, Office of the Federal Register); 6/12/2012, Vol. 77 Issue 113, p34785-34788, 4p
Publication Year :: 2012
Abstract: The article presents information on a notice issued by the U.S. Internal Revenue Service of the U.S. Department of the Treasury regarding the treatment of a foreign corporation in the U.S. as a surrogate foreign corporation. This notice is applicable to domestic corporations, partnerships and foreign corporations. This notice will be effective by June 12, 2012.

Subjects :: FOREIGN corporation laws
FOREIGN corporations
BUSINESS partnership mergers
GOVERNMENT regulation

Language :: English
ISSN :: 00976326
Volume :: 77
Issue :: 113
Database :: Complementary Index
Journal :: Federal Register (National Archives & Records Service, Office of the Federal Register)
Publication Type :: Government Document
Accession number :: 77245250

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