Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction
other · IRS · Rule · Published 2006-08-21 · Effective 2006-04-25 · 71 FR 48474
Document
Document number
E6-13425
Federal Register citation
71 FR 48474
CFR reference
26 CFR 1
Type
Rule
Action
Correction to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2006-08-21
Effective date
2006-04-25
Treasury docket
TD 9260
Abstract
This document contains corrections to temporary regulations that were published in the Federal Register on Tuesday, April 25, 2006 (71 FR 24516) regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations under section 904(d)(4).