# Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction
> **IRS** · Correction to final regulations. · Published 2011-05-12 · Effective 2011-05-12 · 76 FR 27609
## Document
- **Document number:** 2011-11580
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 27609
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-05-12
- **Effective date:** 2011-05-12
- **Treasury docket:** TD 9521
## Abstract

This document describes corrections to final regulations (TD 9521) that were published in the Federal Register on Thursday, April 7, 2011, providing guidance relating to the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/05/12/2011-11580/reduction-of-foreign-tax-credit-limitation-categories-under-section-904d-correction)
---
*AI Analytics · CC0 1.0*