federal_register: 2019-12441

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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
2019-12441 Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception Proposed Rule The Rules and Regulations section of this issue of the Federal Register contains temporary regulations under the Internal Revenue Code (the "Code") that limit the dividends received deduction available for certain dividends received from current or former controlled foreign corporations. The temporary regulations also contain rules that limit the applicability of the exception to foreign personal holding company income for certain dividends received by upper-tier controlled foreign corporations from lower-tier controlled foreign corporations and temporary regulations to facilitate administration of certain rules in the temporary regulations. The temporary regulations affect certain U.S. persons that are domestic corporations that receive certain dividends from current or former controlled foreign corporations or are United States shareholders of upper-tier controlled foreign that receive certain dividends from lower-tier controlled foreign corporations. 2019-06-18 2019 6 https://www.federalregister.gov/documents/2019/06/18/2019-12441/limitation-on-deduction-for-dividends-received-from-certain-foreign-corporations-and-amounts https://www.govinfo.gov/content/pkg/FR-2019-06-18/pdf/2019-12441.pdf Treasury Department; Internal Revenue Service 497,254 The Rules and Regulations section of this issue of the Federal Register contains temporary regulations under the Internal Revenue Code (the "Code") that limit the dividends received deduction available for certain dividends received from current or... 1545-BP35

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