federal_register: 2011-22065

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2011-22065 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit Rule This document contains amendments to correct errors in final and temporary regulations (TD 9536) that were published in the Federal Register on Monday, July 18, 2011, providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements 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/2011/08/30/2011-22065/determining-the-amount-of-taxes-paid-for-purposes-of-the-foreign-tax-credit https://www.govinfo.gov/content/pkg/FR-2011-08-30/pdf/2011-22065.pdf Treasury Department; Internal Revenue Service 497,254 This document contains amendments to correct errors in final and temporary regulations (TD 9536) that were published in the Federal Register on Monday, July 18, 2011, providing guidance relating to the determination of the amount of taxes paid for...  

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