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

tax-irs · IRS · Rule · Published 2020-12-11 · Effective 2020-12-11 · 85 FR 79837

Document

Document number
2020-25374
Federal Register citation
85 FR 79837
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correction.
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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