Business Roundtable
IRSRulemakingIRS-2022-0032

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

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Last modified
Aug 26, 2024
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closed 1264d ago
Business Roundtable filings
1

Activity

Business Roundtable filed 1 comment on this docket between Jan 25, 2023 and Jan 25, 2023. 5 other organizations filed here. The comment window closed 1264d ago.

What Business Roundtable filed (1)

Jan 25, 2023· Comment from Business Roundtable· IRS-2022-0032-0004

Filed on regulations.gov — full text not in the inline record.

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.

View on regulations.gov →