# Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correcting Amendment
> **IRS** · Correcting amendments. · Published 2019-08-08 · Effective 2019-08-08 · 84 FR 38866
## Document
- **Document number:** 2019-16630
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 38866
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-08-08
- **Effective date:** 2019-08-08
- **Treasury docket:** TD 9865
## Abstract

This document contains corrections to Treasury Decision 9865, which was published in the Federal Register for Tuesday, June 18, 2019. Treasury Decision 9865 contained temporary regulations under section 245A of the Internal Revenue Code (the "Code) that limit the dividends received deduction available for certain dividends received from current or former controlled foreign corporations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/08/08/2019-16630/limitation-on-deduction-for-dividends-received-from-certain-foreign-corporations-and-amounts)
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