# Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception
> **IRS** · Rule · Published 2020-09-25 · 85 FR 60358
## Document
- **Document number:** C1-2020-18543
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 60358
- **CFR reference:** 26 CFR 1
- **Publication date:** 2020-09-25
- **Treasury docket:** TD 9909
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/09/25/C1-2020-18543/limitation-on-deduction-for-dividends-received-from-certain-foreign-corporations-and-amounts)
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