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federal_register: 2015-02614

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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
2015-02614 Foreign Tax Credit Splitting Events Rule This document contains final Income Tax Regulations with respect to a provision of the Internal Revenue Code (Code) that addresses situations in which foreign income taxes have been separated from the related income. These regulations are necessary to provide guidance on applying the statutory provision, which was enacted as part of legislation commonly referred to as the Education Jobs and Medicaid Assistance Act (EJMAA) on August 10, 2010. These regulations affect taxpayers claiming foreign tax credits or deducting foreign income taxes. 2015-02-10 2015 2 https://www.federalregister.gov/documents/2015/02/10/2015-02614/foreign-tax-credit-splitting-events https://www.govinfo.gov/content/pkg/FR-2015-02-10/pdf/2015-02614.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final Income Tax Regulations with respect to a provision of the Internal Revenue Code (Code) that addresses situations in which foreign income taxes have been separated from the related income. These regulations are necessary to... 1545-BK50

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