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Open for CommentIRS· Internal Revenue ServiceProposed RuleIRS-2025-0334

Domestically Controlled Qualified Investment Entities

Introduced October 21, 2025Comment period ends December 23, 2025View on regulations.gov ↗

What This Means

The IRS is providing guidance on domestic-controlled qualified investment entities, affecting tax treatment and reporting for certain investment structures.

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Details

TypeFederal Regulation
AgencyIRS · Internal Revenue Service
DocketIRS-2025-0334
Regulations.gov IDIRS-2025-0334-0001
IntroducedOctober 21, 2025
Comment DeadlineDecember 23, 2025