National Association of Manufacturers (NAM)
IRSRulemakingIRS-2022-0032

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

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National Association of Manufacturers (NAM) filings
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National Association of Manufacturers (NAM) 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 National Association of Manufacturers (NAM) filed (1)

Jan 25, 2023· Comment from National Association of Manufacturers· IRS-2022-0032-0009

On behalf of the National Association of Manufacturers, please find attached comments relating to the proposed foreign tax credit regulations.

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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