# Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correcting Amendments
> **IRS** · Correcting amendments. · Published 2020-10-28 · Effective 2020-10-28 · 85 FR 68249
## Document
- **Document number:** 2020-21175
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 68249
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-10-28
- **Effective date:** 2020-10-28
- **Treasury docket:** TD 9901
## Abstract

This document contains corrections to the Treasury Decision 9901, which was published in the Federal Register on Wednesday July 15, 2020. Treasury Decision 9901 contained final regulations that provide guidance regarding the deduction for foreign-derived intangible income (FDII) and global intangible low-taxed income (GILTI) and for coordinating the deduction for FDII and GILTI with other provisions in the Internal Revenue Code.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/10/28/2020-21175/deduction-for-foreign-derived-intangible-income-and-global-intangible-low-taxed-income-correcting)
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