# Partner's Distributive Share: Foreign Tax Expenditures
> **IRS** · Final and temporary regulations. · Published 2004-04-21 · Effective 2004-04-21 · 69 FR 21405
## Document
- **Document number:** 04-8704
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 21405
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/04/21/04-8704/partners-distributive-share-foreign-tax-expenditures)
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