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Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit (US Internal Revenue Service Regulation) (IRS) (2018 Edition)

The Law Library presents the complete text of the Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.

This ebook contains:
– The complete text of the Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
– A dynamic table of content linking to each section
– A table of contents in introduction presenting a general overview of the structure

By The Law Library

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