Information Technology Industry Council
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
Information Technology Industry Council filings
1

Activity

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.

What Information Technology Industry Council filed (1)

Jan 25, 2023· Comment from Information Technology Industry Council· IRS-2022-0032-0008

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.

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