# Determination of Interest Expense Deduction of Foreign Corporations
> **IRS** · Rule · Published 2009-03-27 · 74 FR 13340
## Document
- **Document number:** E9-6944
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 13340
- **CFR reference:** 26 CFR 1
- **Publication date:** 2009-03-27
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/03/27/E9-6944/determination-of-interest-expense-deduction-of-foreign-corporations)
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