# Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
> **IRS** · Rule · Published 2019-10-04 · 84 FR 53052
## Document
- **Document number:** C2-2019-12437
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 53052
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-10-04
- **Treasury docket:** TD 9866
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/10/04/C2-2019-12437/guidance-related-to-section-951a-global-intangible-low-taxed-income-and-certain-guidance-related-to)
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