# Determination of Interest Expense Deduction of Foreign Corporations; Correction
> **IRS** · Correcting amendments. · Published 2009-11-05 · Effective 2009-11-05 · 74 FR 57251
## Document
- **Document number:** E9-26274
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 57251
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-11-05
- **Effective date:** 2009-11-05
- **Treasury docket:** TD 9465
## Abstract

This document contains corrections to final regulations (TD 9465) that were published in the Federal Register on Monday, September 28, 2009 (74 FR 49315) 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/2009/11/05/E9-26274/determination-of-interest-expense-deduction-of-foreign-corporations-correction)
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