Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
other · IRS · Rule · Published 2013-09-04 · Effective 2013-09-04 · 78 FR 54391
Document
Document number
2013-21401
Federal Register citation
78 FR 54391
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2013-09-04
Effective date
2013-09-04
Treasury docket
TD 9634
Abstract
This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.