Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes

tax-irs · IRS · Rule · Published 1997-01-07 · Effective 1997-01-07 · 62 FR 923

Document

Document number: 97-153
Federal Register citation: 62 FR 923
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1997-01-07
Effective date: 1997-01-07
Treasury docket: TD 8708

Abstract

This document contains final income tax regulations relating to the computation of foreign taxes deemed paid under section 902. Changes to the applicable law were made by the Tax Reform Act of 1986 and by the Technical and Miscellaneous Revenue Act of 1988 (TAMRA). These regulations provide guidance needed to comply with these changes and affect foreign corporations and their United States corporate shareholders.

Source

Authoritative: Federal Register document
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