federal_register: E7-24782
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts |
|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-24782 | Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d) | Rule | This document contains final and temporary Income Tax Regulations regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code (Code). Section 404 of the American Jobs Creation Act of 2004 (AJCA) reduced the number of section 904(d) separate categories from eight to two, effective for taxable years beginning after December 31, 2006. These temporary regulations affect taxpayers claiming foreign tax credits and provide guidance needed to comply with the statutory changes made by the AJCA. The text of these temporary regulations also serves as the text of the proposed regulations (REG-114126-07) set forth in the notice of proposed rulemaking on this subject published elsewhere in this issue of the Federal Register. | 2007-12-21 | 2007 | 12 | https://www.federalregister.gov/documents/2007/12/21/E7-24782/reduction-of-foreign-tax-credit-limitation-categories-under-section-904d | https://www.govinfo.gov/content/pkg/FR-2007-12-21/pdf/E7-24782.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final and temporary Income Tax Regulations regarding the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code (Code). Section 404 of the American Jobs... |