CCA 200933035
Definitions
ID: CCA_2009071510334238 Number: 200933035
Release Date: 8/14/2009
Office:
UILC: 7701.00-00
From: ---
Sent: Wednesday, July 15, 2009 10:33:50 AM
To: ---
Cc: ---
Subject: Requested Confirmation
---
For purposes of the attribution rules at issue in your case, a foreign government would be treated as a foreign corporation and thus would meet the definition of a "person" under section 7701(a)(1).
Source: view the official PDF
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