# Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correcting Amendment
> **IRS** · Correcting amendments. · Published 2020-09-29 · Effective 2020-09-29 · 85 FR 60909
## Document
- **Document number:** 2020-19333
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 60909
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/09/29/2020-19333/deduction-for-foreign-derived-intangible-income-and-global-intangible-low-taxed-income-correcting)
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