Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correcting Amendment
other · IRS · Rule · Published 2020-09-29 · Effective 2020-09-29 · 85 FR 60909
Document
Document number
2020-19333
Federal Register citation
85 FR 60909
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2020-09-29
Effective date
2020-09-29
Treasury docket
TD 9901
Abstract
This document contains corrections to Treasury Decision 9901, which was published in the Federal Register on Wednesday, July 15, 2020. The Treasury Decision provided guidance regarding the deduction for foreign derived intangible income (FDII) and global intangible low- taxed income (GILTI).