# Determining the Amount of Taxes Paid for Purposes of Section 901
> **IRS** · Final and temporary regulations. · Published 2008-07-16 · Effective 2008-07-16 · 73 FR 40727
## Document
- **Document number:** E8-16329
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 40727
- **CFR reference:** 26 CFR 1
- **Publication date:** 2008-07-16
- **Effective date:** 2008-07-16
- **Treasury docket:** TD 9416
## Abstract

This document contains final and temporary regulations under section 901 of the Internal Revenue Code providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. The regulations affect taxpayers that claim direct and indirect foreign tax credits. The text of these temporary regulations also serves as the text of the proposed regulations (REG-156779-06) published in the Proposed Rules section in this issue of the Federal Register .

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/07/16/E8-16329/determining-the-amount-of-taxes-paid-for-purposes-of-section-901)
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