Treasury Regulations · 26 CFR
§ 301.7701-5. Domestic and foreign business entities.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7701
Cite as 26 CFR § 301.7701-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- January 30, 2006 by T.D. 9246
- Issued under
- 26 U.S.C. § 7701
- Length
- 437 words · about 2 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 10
(i) Facts. Y is an entity that is created or organized under the laws of Country A as a public limited company. It is also an entity that is organized as a limited liability company (LLC) under the laws of State B. Y is classified as a corporation for Federal tax purposes under the rules of §§ 301.7701-2, and 301.7701-3.
(ii) Result. Y is a domestic corporation because it is an entity that is classified as a corporation and it is organized as an entity under the laws of State B.
(i) Facts. P is an entity with more than one owner organized under the laws of Country A as an unlimited company. It is also an entity that is organized as a general partnership under the laws of State B. P is classified as a partnership for Federal tax purposes under the rules of §§ 301.7701-2, and 301.7701-3.
(ii) Result. P is a domestic partnership because it is an entity that is classified as a partnership and it is organized as an entity under the laws of State B.
[T.D. 9246, 71 FR 4817, Jan. 30, 2006]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Cited by 10 other regulations
- § 1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general.
- § 1.385-3 Certain distributions of debt instruments and similar transactions.
- § 1.864-2 Trade or business within the United States.
- § 1.897-1 Taxation of foreign investment in United States real property interests, definition of terms.
- § 1.932-1 Coordination of United States and Virgin Islands income taxes.
- § 1.935-1 Coordination of individual income taxes with Guam and the Northern Mariana Islands.
- § 1.957-1 Definition of controlled foreign corporation.
- § 1.1361-1 S corporation defined.
- § 301.7701-1 Classification of organizations for federal tax purposes.
- § 301.7701-2 Business entities; definitions.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9246 (71 FR 4817)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR5ffaf3310af6b61 Definitions
Nearby sections
- § 301.7701-1 Classification of organizations for federal tax purposes.
- § 301.7701-2 Business entities; definitions.
- § 301.7701-3 Classification of certain business entities.
- § 301.7701-4 Trusts.
- § 301.7701-5 Domestic and foreign business entities.
- § 301.7701-6 Definitions; person, fiduciary.
- § 301.7701-7 Trusts—domestic and foreign.
- § 301.7701-8 Military or naval forces and Armed Forces of the United States.
- § 301.7701-9 Secretary or his delegate.