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Internal Revenue Bulletin:  2015-25 

June 22, 2015 

INCOME TAX


Table of Contents

T.D. 9720T.D. 9720

This regulation provides guidance regarding whether a foreign corporation has substantial business activities in the foreign country in which, or under the law of which, the foreign corporation is created or organized for purposes of section 7874.

T.D. 9721T.D. 9721

This final regulation under Section 382 modifies the effective date of earlier regulations under section 382 (TD 9638, published October 22, 2013)) to prevent an adverse effect on certain corporations whose stock was or is owned by the Department of the Treasury and then is sold by Treasury to a public group.


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