# Application of Section 904 to Income Subject to Separate Limitations and Section 864(e) Affiliated Group Expense Allocation and Apportionment Rules; Correction
> **IRS** · Correction to final and temporary regulations. · Published 2001-03-23 · Effective 2001-01-03 · 66 FR 16126
## Document
- **Document number:** 01-7165
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 16126
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/03/23/01-7165/application-of-section-904-to-income-subject-to-separate-limitations-and-section-864e-affiliated)
---
*AI Analytics · CC0 1.0*