federal_register: E6-17307

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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
E6-17307 Partner's Distributive Share: Foreign Tax Expenditures Rule This document contains final regulations regarding the allocation of creditable foreign tax expenditures by partnerships. The regulations are necessary to clarify the application of section 704(b) to allocations of creditable foreign tax expenditures. The final regulations affect partnerships and their partners. 2006-10-19 2006 10 https://www.federalregister.gov/documents/2006/10/19/E6-17307/partners-distributive-share-foreign-tax-expenditures https://www.govinfo.gov/content/pkg/FR-2006-10-19/pdf/E6-17307.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations regarding the allocation of creditable foreign tax expenditures by partnerships. The regulations are necessary to clarify the application of section 704(b) to allocations of creditable foreign tax expenditures.... 1545-BB11

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