Internal Revenue Service August 8, 2019 – Federal Register Recent Federal Regulation Documents
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Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction
This document contains a correction to notice of proposed rulemaking by cross-reference to temporary regulations (REG-106282-18) that was published in the Federal Register on Tuesday, June 18, 2019.
Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction
This document contains a correction to a Treasury Decision 9865, which was published in the Federal Register on Tuesday, June 18, 2019. Treasury Decision 9865 contains temporary regulations under section 245A of the Internal Revenue Code (the ``Code'') that limit the dividends received from current or former controlled foreign corporations.
Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correcting Amendment
This document contains corrections to Treasury Decision 9865, which was published in the Federal Register for Tuesday, June 18, 2019. Treasury Decision 9865 contained temporary regulations under section 245A of the Internal Revenue Code (the ``Code) that limit the dividends received deduction available for certain dividends received from current or former controlled foreign corporations.
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