Information Technology Industry Council
IRSRulemakingIRS-2019-0055

Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups (REG-105495-19)

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Information Technology Industry Council filings
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Information Technology Industry Council filed 1 comment on this docket between Feb 19, 2020 and Feb 19, 2020. 1 other organizations filed here. The comment window closed 2269d ago.

What Information Technology Industry Council filed (1)

Feb 19, 2020· Comment from Sarah Shive, Information Technology Industry Council· IRS-2019-0055-0039

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

Abstract

This document contains proposed regulations that provide guidance relating to the allocation and apportionment of deductions and creditable foreign taxes, the definition of financial services income, foreign tax redeterminations, availability of foreign tax credits under the transition tax, and the application of the foreign tax credit limitation to consolidated groups.

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Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups (REG-105495-19) (IRS) — Information Technology Industry Council | OpenPolis