federal_register: 2011-22064

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-22064 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction Rule This document contains a correction to final and temporary regulations (TD 9535), that were published in the Federal Register on Monday, July 18, 2011. These regulations provide guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits. 2011-08-30 2011 8 https://www.federalregister.gov/documents/2011/08/30/2011-22064/determining-the-amount-of-taxes-paid-for-purposes-of-the-foreign-tax-credit-correction https://www.govinfo.gov/content/pkg/FR-2011-08-30/pdf/2011-22064.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a correction to final and temporary regulations (TD 9535), that were published in the Federal Register on Monday, July 18, 2011. These regulations provide guidance relating to the determination of the amount of taxes paid for...  

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