Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction
other · IRS · Rule · Published 2006-12-26 · Effective 2006-04-25 · 71 FR 77264
Document
Document number
E6-22024
Federal Register citation
71 FR 77264
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2006-12-26
Effective date
2006-04-25
Treasury docket
TD 9260
Abstract
This document contains corrections to final and temporary regulations that were published in the Federal Register on Tuesday, April 25, 2006 (71 FR 24516) concerning the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations under section 904(d)(4).