Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction
other · IRS · Rule · Published 2011-08-30 · 76 FR 53818
Document
Document number
2011-22067
Federal Register citation
76 FR 53818
CFR reference
26 CFR 1
Type
Rule
Action
Correction to notice of proposed rulemaking by cross-reference to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-08-30
Treasury docket
REG-126519-11
Abstract
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations that were published in the Federal Register on Monday, July 18, 2011. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results.