# Partner's Distributive Share: Foreign Tax Expenditures; Correction
> **IRS** · Correcting amendments. · Published 2006-12-07 · Effective 2006-10-19 · 71 FR 70877
## Document
- **Document number:** E6-20722
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 70877
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-12-07
- **Effective date:** 2006-10-19
- **Treasury docket:** TD 9292
## Abstract

This document contains correction to final regulations (TD 9292) that were published in the Federal Register on Thursday, October 19, 2006 (71 FR 61648) regarding the allocation of creditable foreign tax expenditures by partnerships.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/07/E6-20722/partners-distributive-share-foreign-tax-expenditures-correction)
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