Date: 2022-12-29
Links to Federal Register: HTML, PDF
Document Number: 2022-27971, RIN: 1545-BQ36
Action: Notice of proposed rulemaking.
Abstract: This document contains proposed regulations regarding the treatment of certain entities, including qualified foreign pension funds, for purposes of the exemption from taxation afforded to foreign governments (the "proposed regulations"). The proposed regulations also address the determination of whether a qualified investment entity is domestically controlled, including the treatment of qualified foreign pension funds for this purpose.
| Notable phrases | Frequency |
|---|---|
| directly or indirectly | 74 |
| domestic C corporation | 37 |
| domestically controlled QIE | 33 |
| United States person | 22 |
| QIE is domestically controlled | 20 |
| foreign-owned domestic corporation | 18 |
| non-look-through persons(s) | 18 |
| qualified foreign pension | 14 |
| U.S. publicly traded QIE stock | 9 |
| nonresident alien individual or foreign corporation | 5 |
| 50 percent of the fair market value of the stock | 5 |
| United States real property holding corporation | 4 |
| Reg. Cites | Frequency |
|---|---|
| 1.892-5T(b)(1) | 15 |
| 1.897-1(c)(2)(i) | 7 |
| 1.897-1 | 6 |
| 1.897-1(c)(3) | 6 |
| 1.857-8 | 5 |
| 1.897-9T(d) | 5 |
| 1.897-1(c)(3)(iv)(A) | 4 |
| 1.897-1(m) | 4 |
| 1.892-5(b)(1) | 4 |
| 1.897-9T | 3 |
| 1.892-5 | 3 |
| 1.897-9T(c) | 3 |
| 1.892-4T(c)(1)(i) | 2 |
| 1.897-9T(e) | 2 |
| 1.897-1(c)(3)(iv)(B) | 2 |
| 1.892-5(b)(1)(i) | 2 |
| 1.892-4(e)(1)(iv) | 2 |
| 1.897(l)-1(d) | 2 |
| 1.892-5T(a) | 2 |
| 1.897-1(c)(3)(iii)(A) | 2 |
| Sec. Cites | Frequency |
|---|---|
| 897(l) | 33 |
| 897 | 24 |
| 892 | 19 |
| 897(h)(4)(B) | 18 |
| 897(a) | 16 |
| 897(c)(2) | 7 |
| 897(h) | 6 |
| 897(h)(4)(E)(i) | 5 |
| 897(h)(4)(C) | 5 |
| 897(h)(4)(E) | 4 |
| 897(h)(1) | 4 |
| 897(h)(4)(E)(ii) | 3 |
| 7701 | 3 |
| 897(h)(4)(E)(iii) | 2 |
| 897(l)(1) | 2 |
| 7805(f) | 2 |
| 7701(a)(18) | 2 |
| 892(a)(3) | 2 |
| 501(a) | 2 |
Statistics
Number of pages: 12, words: 13,177, sentences: 404
Average words per sentence: 32