Determination of Interest Expense Deduction of Foreign Corporations; Correction
other · IRS · Rule · Published 1996-04-10 · Effective 1996-06-06 · 61 FR 15891
Document
Document number
96-8911
Federal Register citation
61 FR 15891
CFR reference
26 CFR 1
Type
Rule
Action
Correction to final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-04-10
Effective date
1996-06-06
Treasury docket
TD 8658
Abstract
This document contains corrections to final regulations [TD 8658] which were published in the Federal Register for Friday, March 8, 1996 (61 FR 9326). The final regulations relate to the determination of the interest expense deduction of foreign corporations and apply to foreign corporations engaged in a trade or business within the United States.