Application of Section 904 to Income Subject to Separate Limitations and Section 864(e) Affiliated Group Expense Allocation and Apportionment Rules; Correction
other · IRS · Rule · Published 2001-03-23 · Effective 2001-01-03 · 66 FR 16126
Document
Document number
01-7165
Federal Register citation
66 FR 16126
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2001-03-23
Effective date
2001-01-03
Treasury docket
TD 8916
Abstract
This document contains corrections to final and temporary regulations that were published in the Federal Register on Wednesday, January 3, 2001 (66 FR 268) relating to the section 864(e)(5) and (6) rules on affiliated group interest and other expense allocation and other expense allocation and apportionment and to the section 904(d) foreign tax credit limitation.