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IRSRulemakingIRS-2022-0032

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

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U.S. Chamber of Commerce filings
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U.S. Chamber of Commerce filed 1 comment on this docket between Dec 19, 2022 and Dec 19, 2022. 5 other organizations filed here. The comment window closed 1264d ago.

What U.S. Chamber of Commerce filed (1)

Dec 19, 2022· Comment from U.S. Chamber of Commerce· IRS-2022-0032-0002

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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Guidance Related to the Foreign Tax Credit (REG-112096-22) (IRS) — U.S. Chamber of Commerce | OpenPolis