federal_register: E7-24783
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| E7-24783 | Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d) | Proposed Rule | In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the reduction of the number of separate foreign tax credit limitation categories under section 904(d) of the Internal Revenue Code. Changes to the applicable law were made by the American Jobs Creation Act of 2004 (AJCA) reducing the number of section 904(d) separate categories from eight to two, effective for taxable years beginning after December 31, 2006. The temporary regulations provide guidance needed to comply with these changes and affect individuals and corporations claiming foreign tax credits. The text of those temporary regulations published in this issue of the Federal Register also serves as the text of these proposed regulations. This document also provides a notice of public hearing on these proposed regulations. | 2007-12-21 | 2007 | 12 | https://www.federalregister.gov/documents/2007/12/21/E7-24783/reduction-of-foreign-tax-credit-limitation-categories-under-section-904d | https://www.govinfo.gov/content/pkg/FR-2007-12-21/pdf/E7-24783.pdf | Treasury Department; Internal Revenue Service | 497,254 | In the Rules and Regulations section in this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance relating to the reduction of the number of separate foreign tax credit limitation categories under section 904(d)... |