# Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations
> **IRS** · Final regulations, temporary regulations, and removal of temporary regulations. · Published 2009-06-11 · Effective 2009-06-11 · 74 FR 27868
## Document
- **Document number:** E9-13521
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 27868
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-06-11
- **Effective date:** 2009-06-11
- **Treasury docket:** TD 9452
## Abstract

This document contains final regulations regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations. The American Jobs Creation Act of 2004 (AJCA) modified the treatment of such dividends effective for taxable years beginning after December 31, 2002. The Gulf Opportunity Zone Act of 2005 (GOZA) permits taxpayers to elect to defer the effective date of the AJCA amendments until taxable years beginning after December 31, 2004. The final regulations provide guidance needed to comply with these changes and affect corporations claiming foreign tax credits.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/06/11/E9-13521/application-of-separate-limitations-to-dividends-from-noncontrolled-section-902-corporations)
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