Date: 2024-04-25
Links to Federal Register: HTML, PDF
(Proposed Regulation: REG-100442-22 HTML, PDF)
Document Number: 2024-08267, RIN: 1545-BQ36
Action: Final regulations.
Abstract: 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.
| Notable phrases | Frequency |
|---|---|
| foreign person(s) | 84 |
| directly or indirectly | 65 |
| domestically controlled | 64 |
| non-look-through person(s) | 62 |
| domestic corporation look-through rule | 37 |
| domestically controlled QIE | 37 |
| non-public domestic C corporation | 30 |
| fair market value | 20 |
| united states real property interest(s) | 18 |
| united states person(s) | 15 |
| regularly traded on an established securities market | 9 |
| (directly or) indirectly less than 50 percent | 8 |
| considered as held directly | 7 |
| Reg. Cites | Frequency |
|---|---|
| 1.897-2(h) | 12 |
| 1.1445-2(c)(3) | 11 |
| 1.897-9T(d) | 7 |
| 1.897-1(m) | 6 |
| 1.1445-2 | 5 |
| 1.897-1(c)(3) | 5 |
| 1.897-2 | 5 |
| 1.897-1 | 4 |
| 1.897-2(h)(3) | 4 |
| 1.897-9T(c) | 3 |
| 1.897-1(c)(3)(v)(b) | 3 |
| 1.897-1(c)(3)(vi)(d) | 2 |
| 1.897-1(c)(3)(v)(d) | 2 |
| 1.897-1(c)(3)(vi)(b) | 2 |
| 1.897-1(c)(3)(iii)(a) | 2 |
| 1.897-9T(e) | 2 |
| 1.897-9T | 2 |
| 1.897-1(c)(3)(vi) | 2 |
| 1.897-4 | 1 |
| 301.7701-3 | 1 |
| Sec. Cites | Frequency |
|---|---|
| 897 | 25 |
| 897(l) | 22 |
| 897(h)(4)(b) | 21 |
| 897(a) | 6 |
| 318 | 6 |
| 1445(a) | 5 |
| 1445 | 4 |
| 897(h)(4)(e) | 4 |
| 897(i) | 3 |
| 7701(a)(18) | 3 |
| 897(h) | 3 |
| 897(h)(1) | 3 |
| 892 | 3 |
| 851(b)(3) | 2 |
| 7805(f) | 2 |
| 368(a)(1)(F) | 2 |
| 7701 | 2 |
| 897(h)(4)(e)(iii) | 2 |
Statistics
Number of pages: 15, words: 15,882, sentences: 481
Average words per sentence: 33