federal_register: 2015-02614
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 |