Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correcting Amendment

tax-irs · IRS · Rule · Published 2020-12-11 · Effective 2020-12-11 · 85 FR 79853

Document

Document number: 2020-25371
Federal Register citation: 85 FR 79853
CFR reference: 26 CFR 1
Type: Rule
Action: Correcting amendments.
Category: tax-irs
Sub-agency: IRS
Publication date: 2020-12-11
Effective date: 2020-12-11
Treasury docket: TD 9902

Abstract

This document contains corrections to Treasury Decision 9902, which was published in the Federal Register on Thursday, July 23, 2020. Treasury Decision 9902 contained final regulations under the global intangible low-taxed income and subpart F income provisions of the Internal Revenue Code regarding the treatment of income that is subject to a high rate of foreign tax.

Source

Authoritative: Federal Register document
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