Data / Federal rules / 2024-30928
Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction
The Internal Revenue Service published this final rule in the Federal Register on December 27, 2024. It took effect on December 27, 2024.
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What the agency says
This document contains corrections to Treasury Decision 9992, which was published in the Federal Register for Thursday, April 25, 2024. Treasury Decision 9992 issued 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.
Key facts
- Document number
- 2024-30928
- Type
- Final rule
- Action
- Final rule; correcting amendment
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 27, 2024
- Takes effect
- December 27, 2024
- Dates
- These corrections are effective on December 27, 2024 and for dates of applicability see Sec. Sec. 1.897-1(a)(2) and 1.1445-2(e).
- Docket
- TD 9992
- Regulation ID (RIN)
- 1545-BQ36
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 2
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in December 2024
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.