# Determination of Interest Expense Deduction of Foreign Corporations; Correction
> **IRS** · Correction to final regulations. · Published 1996-04-10 · Effective 1996-06-06 · 61 FR 15891
## Document
- **Document number:** 96-8911
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 15891
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/04/10/96-8911/determination-of-interest-expense-deduction-of-foreign-corporations-correction)
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