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IRSRulemakingIRS-2022-0032

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

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National Foreign Trade Council filings
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Activity

National Foreign Trade 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 National Foreign Trade Council filed (1)

Jan 25, 2023· Comment from National Foreign Trade Council· IRS-2022-0032-0010

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

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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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Co-filers (5)

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