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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 861.—Income From Sources Within the United States

Internal Revenue Bulletin 2006-23 · 2026-10-03 edition · updated 2026-10-04 · United States

Temporary and proposed regulations provide guidance on apportioning interest expense of a noncontrolled section 902 corporation and, for purposes of apportioning the interest expense of a taxpayer, characterizing the stock of a noncontrolled section 902 corporation. The regulations also clarify the definition of a 10 percent owned corporation. See T.D. 9260, page 1001. See REG-144784-02, page 1036.

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▸Contents — Internal Revenue Bulletin 2006-23
Internal Revenue Bulletin 2006-23

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