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Introduction

SECTION 3. RELIANCE ON NOTICE

Internal Revenue Bulletin 2008-43 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice shall only apply for the first two taxable years of a foreign corporation ending after October 3, 2008. However, this notice shall not apply to taxable years of a foreign corporation beginning after December 31, 2009. Thus, if a foreign corporation has a calendar tax year, this notice shall apply for the foreign corporation’s taxable years ending December 31, 2008, and December 31, 2009.

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▸Contents — Internal Revenue Bulletin 2008-43
Internal Revenue Bulletin 2008-43

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