This is the table of contents of Internal Revenue Bulletin IRB 2015-25. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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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.
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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