federal_register: 2012-3352
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2012-3352 | Definition of a Taxpayer | Rule | This document contains final Income Tax Regulations which provide guidance relating to the determination of who is considered to pay a foreign income tax for purposes of the foreign tax credit. These regulations provide rules for identifying the person with legal liability to pay the foreign income tax in certain circumstances. These regulations affect taxpayers claiming foreign tax credits. | 2012-02-14 | 2012 | 2 | https://www.federalregister.gov/documents/2012/02/14/2012-3352/definition-of-a-taxpayer | https://www.govinfo.gov/content/pkg/FR-2012-02-14/pdf/2012-3352.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final Income Tax Regulations which provide guidance relating to the determination of who is considered to pay a foreign income tax for purposes of the foreign tax credit. These regulations provide rules for identifying the person... |