federal_register: 2016-01948

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2016-01948 Allocation of Creditable Foreign Taxes Proposed Rule In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the allocation by a partnership of foreign income taxes. Those temporary regulations are necessary to improve the operation of an existing safe harbor rule that is used for determining whether allocations of creditable foreign tax expenditures are deemed to be in accordance with the partners' interests in the partnership. The text of those temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations. 2016-02-04 2016 2 https://www.federalregister.gov/documents/2016/02/04/2016-01948/allocation-of-creditable-foreign-taxes https://www.govinfo.gov/content/pkg/FR-2016-02-04/pdf/2016-01948.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the allocation by a partnership of foreign income taxes. Those temporary regulations are necessary to...  

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