Determination of Interest Expense Deduction of Foreign Corporations

tax-irs · IRS · Rule · Published 2009-09-28 · Effective 2009-09-28 · 74 FR 49315

Document

Document number: E9-22867
Federal Register citation: 74 FR 49315
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2009-09-28
Effective date: 2009-09-28
Treasury docket: TD 9465

Abstract

This document contains final regulations under section 882(c) of the Internal Revenue Code (Code) concerning the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States. These final regulations conform the interest expense rules to recent U.S. Income Tax Treaty agreements and adopt other changes to improve compliance.

Source

Authoritative: Federal Register document
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