IRS Proposes to End Look-Through Rule for Domestic Controlled Investment Entities
October 21, 2025
October 21, 2025
WASHINGTON, Oct. 21 (TNSFR) -- The U.S. Department of the Treasury Internal Revenue Service proposed regulations that would change how it determines if a qualified investment entity (QIE) is domestically controlled. This action removes a rule that considers the shareholders of some domestic corporations when calculating if foreign persons indirectly own stock in a QIE.
The move comes after the IRS received feedback from taxpayers about the prior rule. Taxpayers cited the difficulty . . .
The move comes after the IRS received feedback from taxpayers about the prior rule. Taxpayers cited the difficulty . . .