federal_register: 2016-28759

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2016-28759 Covered Asset Acquisitions Proposed Rule This document contains proposed Income Tax Regulations under section 901(m) of the Internal Revenue Code (Code) with respect to transactions that generally are treated as asset acquisitions for U.S. income tax purposes and either are treated as stock acquisitions or are disregarded for foreign income tax purposes. In the Rules and Regulations section of this issue of the Federal Register, temporary regulations are being issued under section 901(m) (the temporary regulations), the text of which serves as the text of a portion of these proposed regulations. These regulations are necessary to provide guidance on applying section 901(m). These regulations affect taxpayers claiming foreign tax credits. 2016-12-07 2016 12 https://www.federalregister.gov/documents/2016/12/07/2016-28759/covered-asset-acquisitions https://www.govinfo.gov/content/pkg/FR-2016-12-07/pdf/2016-28759.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed Income Tax Regulations under section 901(m) of the Internal Revenue Code (Code) with respect to transactions that generally are treated as asset acquisitions for U.S. income tax purposes and either are treated as stock...  

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