Filing Requirements for Returns Claiming the Foreign Tax Credit
other · IRS · Rule · Published 1998-01-27 · 63 FR 3812
Document
Document number
98-1816
Federal Register citation
63 FR 3812
CFR reference
26 CFR 1
Type
Rule
Action
Final Regulation.
Category
other
Sub-agency
IRS
Publication date
1998-01-27
Treasury docket
TD 8759
Abstract
This document contains a final regulation relating to the substantiation requirements for taxpayers claiming foreign tax credits. The regulation is necessary to provide guidance to U.S. taxpayers who claim foreign tax credits.