# Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes; Correction
> **IRS** · Correction to final regulations. · Published 1997-02-18 · Effective 1997-01-07 · 62 FR 7155
## Document
- **Document number:** 97-3812
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 7155
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/1997/02/18/97-3812/computation-of-foreign-taxes-deemed-paid-under-section-902-pursuant-to-a-pooling-mechanism-for)
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