federal_register: 2020-05551

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2020-05551 Covered Asset Acquisitions Rule This document contains final 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. These regulations are necessary to provide guidance on applying section 901(m). These regulations affect taxpayers claiming foreign tax credits. 2020-03-23 2020 3 https://www.federalregister.gov/documents/2020/03/23/2020-05551/covered-asset-acquisitions https://www.govinfo.gov/content/pkg/FR-2020-03-23/pdf/2020-05551.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final 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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