federal_register: 2019-15362

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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
2019-15362 Allocation of Creditable Foreign Taxes Rule This document contains final regulations with respect to a provision of the Internal Revenue Code (Code) that addresses the allocation by a partnership of foreign income taxes. These regulations are necessary to improve the operation of an existing safe harbor rule that determines whether allocations of creditable foreign tax expenditures are deemed to be in accordance with the partners' interests in the partnership. The regulations affect partnerships that pay or accrue foreign income taxes and partners in such partnerships. 2019-07-24 2019 7 https://www.federalregister.gov/documents/2019/07/24/2019-15362/allocation-of-creditable-foreign-taxes https://www.govinfo.gov/content/pkg/FR-2019-07-24/pdf/2019-15362.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations with respect to a provision of the Internal Revenue Code (Code) that addresses the allocation by a partnership of foreign income taxes. These regulations are necessary to improve the operation of an existing...  

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