# Foreign Tax Credit Splitting Events
> **IRS** · Final regulations and removal of temporary regulations. · Published 2015-02-10 · Effective 2015-02-10 · 80 FR 7323
## Document
- **Document number:** 2015-02614
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 7323
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-02-10
- **Effective date:** 2015-02-10
- **Treasury docket:** TD 9710
## Abstract

This document contains final Income Tax Regulations with respect to a provision of the Internal Revenue Code (Code) that addresses situations in which foreign income taxes have been separated from the related income. These regulations are necessary to provide guidance on applying the statutory provision, which was enacted as part of legislation commonly referred to as the Education Jobs and Medicaid Assistance Act (EJMAA) on August 10, 2010. These regulations affect taxpayers claiming foreign tax credits or deducting foreign income taxes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/02/10/2015-02614/foreign-tax-credit-splitting-events)
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