Application of Section 904 to Income Subject to Separate Limitations; Correction
other · IRS · Rule · Published 2004-10-21 · Effective 2004-07-20 · 69 FR 61761
Document
Document number
04-23288
Federal Register citation
69 FR 61761
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2004-10-21
Effective date
2004-07-20
Treasury docket
TD 9141
Abstract
This document contains corrections to final regulations that were published in the Federal Register on July 20, 2004 (69 FR 43304). This regulation relates to the section 904(d) foreign tax credit limitation and to the exclusion of certain export financing interest from foreign personal holding company income.