# Partner's Distributive Share: Foreign Tax Expenditures
> **IRS** · Final regulations and removal of temporary regulations. · Published 2006-10-19 · Effective 2006-10-19 · 71 FR 61648
## Document
- **Document number:** E6-17307
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 61648
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/10/19/E6-17307/partners-distributive-share-foreign-tax-expenditures)
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