# Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction
> **IRS** · Correcting amendment. · Published 2009-09-22 · Effective 2009-09-22 · 74 FR 48151
## Document
- **Document number:** E9-22694
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 48151
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/09/22/E9-22694/application-of-separate-limitations-to-dividends-from-noncontrolled-section-902-corporations)
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