# Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction
> **IRS** · Correcting amendments. · Published 2006-12-26 · Effective 2006-04-25 · 71 FR 77264
## Document
- **Document number:** E6-22024
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 77264
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/12/26/E6-22024/application-of-separate-limitations-to-dividends-from-noncontrolled-section-902-corporations)
---
*AI Analytics · CC0 1.0*