Data / Federal rules / 2024-08267
Guidance on the Definition of Domestically Controlled Qualified Investment Entities
The Internal Revenue Service published this final rule in the Federal Register on April 25, 2024. It took effect on April 25, 2024.
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What the agency says
This document contains final regulations that address the determination of whether a qualified investment entity is domestically controlled, including the treatment of qualified foreign pension funds for this purpose. In particular, these final regulations provide guidance as to when foreign persons are considered to hold directly or indirectly stock in a qualified investment entity. The final regulations primarily affect foreign persons that own stock in a qualified investment entity that would be a United States real property interest if the qualified investment entity were not domestically controlled.
Key facts
- Document number
- 2024-08267
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- April 25, 2024
- Takes effect
- April 25, 2024
- Dates
- Effective date: These regulations are effective on April 25, 2024.
- Docket
- TD 9992
- Regulation ID (RIN)
- 1545-BQ36
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 15
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Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.