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federal_register: 2020-08842

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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
2020-08842 Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Hearing Proposed Rule This document provides a notice of public hearing on proposed regulations that provide guidance relating to the allocation and apportionment of deductions and creditable foreign taxes, the definition of financial services income, foreign tax redeterminations, availability of foreign tax credits under the transition tax, and the application of the foreign tax credit limitation to consolidated groups. 2020-05-01 2020 5 https://www.federalregister.gov/documents/2020/05/01/2020-08842/guidance-related-to-the-allocation-and-apportionment-of-deductions-and-foreign-taxes-financial https://www.govinfo.gov/content/pkg/FR-2020-05-01/pdf/2020-08842.pdf Treasury Department; Internal Revenue Service 497,254 This document provides a notice of public hearing on proposed regulations that provide guidance relating to the allocation and apportionment of deductions and creditable foreign taxes, the definition of financial services income, foreign tax... 1545-BP21

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