Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction
other · IRS · Rule · Published 2009-09-22 · Effective 2009-09-22 · 74 FR 48151
Document
Document number
E9-22694
Federal Register citation
74 FR 48151
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2009-09-22
Effective date
2009-09-22
Treasury docket
TD 9452
Abstract
This document contains corrections to final regulations (TD 9452) that were published in the Federal Register on Thursday, June 11, 2009, regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations.