Finance & markets · 30/08/2011Updated: 10/17/2026 · 1 min read
IRS Corrects Final and Temporary Regulations for Foreign Tax Credit Determination
Summary
The IRS has issued a correction to its final and temporary regulations (TD 9535) published on July 18, 2011, to address highly structured transactions that produce inaccurate foreign tax credit results, affecting individuals and corporations claiming direct and indirect foreign tax credits.
Original source language: Federal Register — Department of the TreasuryOpen original release →