# Determination of Interest Expense Deduction of Foreign Corporations; Correction
> **IRS** · Correcting amendment. · Published 2006-09-28 · Effective 2006-08-17 · 71 FR 56868
## Document
- **Document number:** E6-15893
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 56868
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-09-28
- **Effective date:** 2006-08-17
- **Treasury docket:** TD 9281
## Abstract

This document contains a correction to final and temporary regulations (TD 9281), that were published in the Federal Register on Thursday, August 17, 2006 (71 FR 47443). This regulation revised the 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/09/28/E6-15893/determination-of-interest-expense-deduction-of-foreign-corporations-correction)
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