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

tax-irs · IRS · Rule · Published 1997-02-18 · Effective 1997-01-07 · 62 FR 7155

Document

Document number: 97-3812
Federal Register citation: 62 FR 7155
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1997-02-18
Effective date: 1997-01-07
Treasury docket: TD 8708

Abstract

This document contains a correction to final income tax regulations which were published in the Federal Register on Tuesday, January 7, 1997 (62 FR 923) relating to the computation of foreign taxes deemed paid under section 902.

Source

Authoritative: Federal Register document
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