# Determination of Interest Expense Deduction of Foreign Corporations
> **IRS** · Final and temporary regulations. · Published 2006-08-17 · Effective 2006-08-17 · 71 FR 47443
## Document
- **Document number:** E6-13402
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 47443
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2006/08/17/E6-13402/determination-of-interest-expense-deduction-of-foreign-corporations)
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