Jan 25, 2023· Comment from Information Technology Industry Council· IRS-2022-0032-0008
Filed on regulations.gov — full text not in the inline record.
Information Technology Industry Council 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.
Filed on regulations.gov — full text not in the inline record.
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.
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