# Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction
> **IRS** · Correction to notice of proposed rulemaking by cross-reference to temporary regulations. · Published 2011-08-30 · 76 FR 53818
## Document
- **Document number:** 2011-22067
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 53818
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/08/30/2011-22067/determining-the-amount-of-taxes-paid-for-purposes-of-the-foreign-tax-credit-correction)
---
*AI Analytics · CC0 1.0*