Guidance Related to the Foreign Tax Credit (REG-112096-22)

6 organizations filed 6 public comments on Guidance Related to the Foreign Tax Credit (REG-112096-22), at the Internal Revenue Service. The comment window closed 1264d ago.

Abstract

This document contains proposed regulations relating to the foreign tax credit, including guidance with respect to the reattribution asset rule for purposes of allocating and apportioning foreign taxes, the cost recovery requirement, and the attribution rule for withholding tax on royalty payments.

Commenters (6)

• Alliance for Competitive Taxationtrade assoc.

  1 filing · confidence 85%
• Business Roundtabletrade assoc.

  1 filing · confidence 97%
• Information Technology Industry Counciltrade assoc.

  1 filing · confidence 97%
• National Association of Manufacturers (NAM)trade assoc.

  1 filing · confidence 97%
• National Foreign Trade Counciltrade assoc.

  1 filing · confidence 85%
• U.S. Chamber of Commerce

  1 filing · confidence 97%