other · IRS · Rule · Published 2006-10-19 · Effective 2006-10-19 · 71 FR 61648
Document
Document number
E6-17307
Federal Register citation
71 FR 61648
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2006-10-19
Effective date
2006-10-19
Treasury docket
TD 9292
Abstract
This document contains final regulations regarding the allocation of creditable foreign tax expenditures by partnerships. The regulations are necessary to clarify the application of section 704(b) to allocations of creditable foreign tax expenditures. The final regulations affect partnerships and their partners.