# Definition of a Taxpayer
> **IRS** · Final regulations. · Published 2012-02-14 · Effective 2012-02-14 · 77 FR 8120
## Document
- **Document number:** 2012-3352
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 77 FR 8120
- **CFR reference:** 26 CFR 1
- **Publication date:** 2012-02-14
- **Effective date:** 2012-02-14
- **Treasury docket:** TD 9576
## Abstract

This document contains final Income Tax Regulations which provide guidance relating to the determination of who is considered to pay a foreign income tax for purposes of the foreign tax credit. These regulations provide rules for identifying the person with legal liability to pay the foreign income tax in certain circumstances. These regulations affect taxpayers claiming foreign tax credits.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2012/02/14/2012-3352/definition-of-a-taxpayer)
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