# Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit
> **IRS** · Final regulations and removal of temporary regulations. · Published 2013-09-04 · Effective 2013-09-04 · 78 FR 54391
## Document
- **Document number:** 2013-21401
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 54391
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2013/09/04/2013-21401/determining-the-amount-of-taxes-paid-for-purposes-of-the-foreign-tax-credit)
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