# Limitation on Use of Deconsolidation To Avoid Foreign Tax Credit Limitations
> **IRS** · Final regulations. · Published 1995-11-07 · Effective 1994-01-01 · 60 FR 56117
## Document
- **Document number:** 95-27563
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 56117
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-11-07
- **Effective date:** 1994-01-01
- **Treasury docket:** TD 8627
## Abstract

This document contains final regulations relating to certain limitations on the amount of the foreign tax credit under section 904(i). The final regulations will affect the sourcing and foreign tax credit separate limitation character of income for purposes of the calculation of the foreign tax credit by certain related domestic corporations. The final regulations are necessary to prevent avoidance of the foreign tax credit limitations.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/11/07/95-27563/limitation-on-use-of-deconsolidation-to-avoid-foreign-tax-credit-limitations)
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