Guidance Under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax (REG-127732-19)

1 organizations filed 1 public comment on Guidance Under Section 954(b)(4) Regarding Income Subject to a High Rate of Foreign Tax (REG-127732-19), at the Internal Revenue Service. The comment window closed 2136d ago.

Abstract

This document contains proposed regulations under the subpart F income and global intangible lowtaxed income provisions of the Internal Revenue Code regarding the treatment of certain income that is subject to a high rate of foreign tax.

Commenters (1)

• U.S. Chamber of Commerce

  1 filing · confidence 97%