Regulacje i polityka gospodarcza · 29/12/1998

Consolidated Returns Limitation on Recapture of Overall Foreign Loss Accounts

The document proposes temporary amendments to the consolidated return regulations, affecting groups claiming foreign tax credits, and is related to the recapture of overall foreign loss accounts. The amendments modify the application date of the temporary regulations, which were initially published on January 12, 1998, and later modified on March 16, 1998.