# Exclusions From Gross Income of Foreign Corporations; Correction
> **IRS** · Correcting amendment. · Published 2010-10-15 · Effective 2010-10-15 · 75 FR 63380
## Document
- **Document number:** 2010-25950
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 63380
- **CFR reference:** 26 CFR 1
- **Publication date:** 2010-10-15
- **Effective date:** 2010-10-15
- **Treasury docket:** TD 9502
## Abstract

This document contains corrections to final regulations (TD 9502) that were published in the Federal Register on Friday, September 17, 2010 (75 FR 56858) under section 883(a) and (c) of the Internal Revenue Code, concerning the exclusion from gross income of income derived by certain foreign corporations from the international operation of ships or aircraft.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/10/15/2010-25950/exclusions-from-gross-income-of-foreign-corporations-correction)
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