{"abstract":"This document contains final Income Tax Regulations relating to the section 904(d) foreign tax credit limitation and to the exclusion of certain export financing interest from foreign personal holding company income. Changes to the applicable law were made by the Tax Reform Act of 1986, the Technical and Miscellaneous Revenue Act of 1988, the Taxpayer Relief Act of 1997, and the Jobs and Growth Tax Relief Reconciliation Act of 2003. These regulations provide guidance needed to comply with these changes and affect individuals and corporations claiming foreign tax credits and reporting subpart F income.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2004/07/20/04-16374.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"69 FR 43304","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective July 20, 2004.","disposition_notes":null,"docket_ids":["TD 9141"],"dockets":[],"document_number":"04-16374","effective_on":"2004-07-20","end_page":43317,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2004/07/20/04-16374.xml","html_url":"https://www.federalregister.gov/documents/2004/07/20/04-16374/application-of-section-904-to-income-subject-to-separate-limitations","images":{"ER20JY04.008":{"large":"https://img.federalregister.gov/ER20JY04.008/ER20JY04.008_large.png","medium":"https://img.federalregister.gov/ER20JY04.008/ER20JY04.008_medium.png","original_size":"https://img.federalregister.gov/ER20JY04.008/ER20JY04.008_original_size.png"},"ER20JY04.004":{"large":"https://img.federalregister.gov/ER20JY04.004/ER20JY04.004_large.png","medium":"https://img.federalregister.gov/ER20JY04.004/ER20JY04.004_medium.png","original_size":"https://img.federalregister.gov/ER20JY04.004/ER20JY04.004_original_size.png"},"ER20JY04.005":{"large":"https://img.federalregister.gov/ER20JY04.005/ER20JY04.005_large.png","medium":"https://img.federalregister.gov/ER20JY04.005/ER20JY04.005_medium.png","original_size":"https://img.federalregister.gov/ER20JY04.005/ER20JY04.005_original_size.png"},"ER20JY04.006":{"large":"https://img.federalregister.gov/ER20JY04.006/ER20JY04.006_large.png","medium":"https://img.federalregister.gov/ER20JY04.006/ER20JY04.006_medium.png","original_size":"https://img.federalregister.gov/ER20JY04.006/ER20JY04.006_original_size.png"},"ER20JY04.007":{"large":"https://img.federalregister.gov/ER20JY04.007/ER20JY04.007_large.png","medium":"https://img.federalregister.gov/ER20JY04.007/ER20JY04.007_medium.png","original_size":"https://img.federalregister.gov/ER20JY04.007/ER20JY04.007_original_size.png"},"ER20JY04.001":{"large":"https://img.federalregister.gov/ER20JY04.001/ER20JY04.001_large.png","medium":"https://img.federalregister.gov/ER20JY04.001/ER20JY04.001_medium.png","original_size":"https://img.federalregister.gov/ER20JY04.001/ER20JY04.001_original_size.png"},"ER20JY04.002":{"large":"https://img.federalregister.gov/ER20JY04.002/ER20JY04.002_large.png","medium":"https://img.federalregister.gov/ER20JY04.002/ER20JY04.002_medium.png","original_size":"https://img.federalregister.gov/ER20JY04.002/ER20JY04.002_original_size.png"},"ER20JY04.003":{"large":"https://img.federalregister.gov/ER20JY04.003/ER20JY04.003_large.png","medium":"https://img.federalregister.gov/ER20JY04.003/ER20JY04.003_medium.png","original_size":"https://img.federalregister.gov/ER20JY04.003/ER20JY04.003_original_size.png"}},"images_metadata":{"ER20JY04.008":{"large":{"identifier":"ER20JY04.008","content_type":"image/png","size":5415,"width":525,"sha":"79caaaceaf15abf14e6f165f0972bacb","url":"https://img.federalregister.gov/ER20JY04.008/ER20JY04.008_large.png","height":61},"medium":{"identifier":"ER20JY04.008","content_type":"image/png","size":1814,"width":247,"sha":"08aa581ad3c02c1854f3462a0d24fcc1","url":"https://img.federalregister.gov/ER20JY04.008/ER20JY04.008_medium.png","height":29},"original_size":{"identifier":"ER20JY04.008","content_type":"image/png","size":1393,"width":224,"sha":"e3b4e7c14b411f71d993cb89a4d781d5","url":"https://img.federalregister.gov/ER20JY04.008/ER20JY04.008_original_size.png","height":26}},"ER20JY04.004":{"large":{"identifier":"ER20JY04.004","content_type":"image/png","size":4760,"width":822,"sha":"4da5fe7027f2fb1cbaa26d007c451b1e","url":"https://img.federalregister.gov/ER20JY04.004/ER20JY04.004_large.png","height":52},"medium":{"identifier":"ER20JY04.004","content_type":"image/png","size":2647,"width":454,"sha":"2dfe51728420c81e9abdbb4348ac0ff2","url":"https://img.federalregister.gov/ER20JY04.004/ER20JY04.004_medium.png","height":29},"original_size":{"identifier":"ER20JY04.004","content_type":"image/png","size":1838,"width":411,"sha":"29e419a5a208c666f07af46bf84b94f6","url":"https://img.federalregister.gov/ER20JY04.004/ER20JY04.004_original_size.png","height":26}},"ER20JY04.005":{"large":{"identifier":"ER20JY04.005","content_type":"image/png","size":7123,"width":743,"sha":"a54501d498e0e35fe836758e998e378b","url":"https://img.federalregister.gov/ER20JY04.005/ER20JY04.005_large.png","height":61},"medium":{"identifier":"ER20JY04.005","content_type":"image/png","size":2377,"width":350,"sha":"3cc90d972653e8d7c5969d1b4c65e196","url":"https://img.federalregister.gov/ER20JY04.005/ER20JY04.005_medium.png","height":29},"original_size":{"identifier":"ER20JY04.005","content_type":"image/png","size":1547,"width":317,"sha":"501a7627ecbdef5bc5b23309eae2dcc8","url":"https://img.federalregister.gov/ER20JY04.005/ER20JY04.005_original_size.png","height":26}},"ER20JY04.006":{"large":{"identifier":"ER20JY04.006","content_type":"image/png","size":3197,"width":307,"sha":"58c435d3987f3a50d17ca5562c686425","url":"https://img.federalregister.gov/ER20JY04.006/ER20JY04.006_large.png","height":61},"medium":{"identifier":"ER20JY04.006","content_type":"image/png","size":1249,"width":145,"sha":"ed457bd2e0c5a114744665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12:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2004-07-20/pdf/04-16374.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2004-07-20","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2004/07/20/04-16374.txt","regulation_id_number_info":{"1545-AX88":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-AX88/application-of-separate-foreign-tax-credit-limitations","title":"Application of Separate Foreign Tax Credit Limitations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-AX88&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AX88"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T12:43:10Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":43304,"subtype":null,"title":"Application of Section 904 to Income Subject to Separate Limitations","toc_doc":"Income subject to separate limitations and deemed-paid credit computation","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":69}