other · IRS · Rule · Published 2004-04-21 · Effective 2004-04-21 · 69 FR 21405
Document
Document number
04-8704
Federal Register citation
69 FR 21405
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2004-04-21
Effective date
2004-04-21
Treasury docket
TD 9121
Abstract
The temporary regulations provide rules for the proper allocation of partnership expenditures for foreign taxes. The temporary regulations affect partnerships and their partners. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register. The final regulations consist of technical revisions to reflect the issuance of the temporary regulations.