# Determination of Interest Expense Deduction of Foreign Corporations
> **IRS** · Final regulations and removal of temporary regulations. · Published 2009-09-28 · Effective 2009-09-28 · 74 FR 49315
## Document
- **Document number:** E9-22867
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 49315
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2009/09/28/E9-22867/determination-of-interest-expense-deduction-of-foreign-corporations)
---
*AI Analytics · CC0 1.0*