![]() ![]() Treatment of Income and Assets of Certain Look-Through Subsidiaries and Look-Through Partnerships Held by a QIC Qualifying Domestic Insurance Corporations Comments and Revisions to Proposed § 1.1297-5 and New § 1.1297-6: Exception From the Definition of Passive Income for Active Insurance Income Limitations on Amount of Applicable Insurance Liabilities Election To Apply Alternative Facts and Circumstance Test Predominantly Engaged in an Insurance Business Conformity Among Financial Reporting Standards in Computing Applicable Insurance Liabilities Comments and Revisions to Proposed § 1.1297-4-Qualifying Insurance Corporation Ownership Threshold for Activity Attribution Attribution of Activities of Look-Through Subsidiaries and Look-Through Partnerships Ownership Interests and Obligations of a Look-Through Partnership Treatment of Intercompany Rents and Royalties Elimination of Certain Assets and Income for Purposes of Applying Section 1297(a) Overlap Between Section 1297(c) and Section 1298(b)(7) Comments and Revisions to Proposed § 1.1297-2-Special Rules Regarding Look-Through Subsidiaries and Look-Through Partnerships Assets That Produce Income Subject to the Related Person Look-Through Rule Treatment of Working Capital for Purposes of Asset Test Determination of Average Amount of Assets Based on Value or Adjusted Basis Income Subject to the Related Person Look-Through Rule Treatment of Effectively Connected Income and Income Attributable to U.S. Treatment of Gains From Certain Transactions Application of Active Banking and Active Insurance Exceptions Comments and Revisions to Proposed § 1.1297-1-Definition of Passive Foreign Investment Company Ownership Attribution Through Nongrantor Trusts Attribution of Ownership Through a Partnership, S Corporation, Estate or Trust Persons That Are Shareholders of Section 1291 Funds Comments and Revisions to Proposed § 1.1291-1-Taxation of U.S. Summary of Comments and Explanation of Revisions.This repetition of headings to form internal navigation links Headings within the legal text of Federal Register documents. This table of contents is a navigational tool, processed from the Provide legal notice to the public or judicial notice to the courts. Rendition of the daily Federal Register on does not Until the ACFR grants it official status, the XML Legal research should verify their results against an official edition of The official SGML-based PDF version on, those relying on it for The material on is accurately displayed, consistent with While every effort has been made to ensure that Regulatory information on with the objective ofĮstablishing the XML-based Federal Register as an ACFR-sanctioned The OFR/GPO partnership is committed to presenting accurate and reliable Register (ACFR) issues a regulation granting it official legal status.įor complete information about, and access to, our official publications Informational resource until the Administrative Committee of the Federal This prototype edition of theĭaily Federal Register on will remain an unofficial Each document posted on the site includes a link to theĬorresponding official PDF file on. The documents posted on this site are XML renditions of published Federal Register, and does not replace the official print version or the official It is not an official legal edition of the Federal This site displays a prototype of a “Web 2.0” version of the dailyįederal Register. ![]()
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