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Determination of Interest Expense Deduction of Foreign Corporations

tax-irs · IRS · Rule · Published 2006-08-17 · Effective 2006-08-17 · 71 FR 47443

Document

Document number
E6-13402
Federal Register citation
71 FR 47443
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2006-08-17
Effective date
2006-08-17
Treasury docket
TD 9281

Abstract

This document contains revised Income Tax Regulations relating to the determination of the interest expense deduction of foreign corporations and applies to foreign corporations engaged in a trade or business within the United States. This action is necessary to conform the rules to subsequent U.S. Income Tax Treaty agreements and to adopt changes to facilitate improved administrability for taxpayers and the IRS.

Source

Authoritative
Federal Register document
Machine
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