{"abstract":"This document contains final Income Tax Regulations under section 901(m) of the Internal Revenue Code (Code) with respect to transactions that generally are treated as asset acquisitions for U.S. income tax purposes and either are treated as stock acquisitions or are disregarded for foreign income tax purposes. These regulations are necessary to provide guidance on applying section 901(m). These regulations affect taxpayers claiming foreign tax credits.","action":"Final regulations and removal of temporary 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/2020/03/23/2020-05551.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"85 FR 16245","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on March 23, 2020.","disposition_notes":null,"docket_ids":["TD 9895"],"dockets":[],"document_number":"2020-05551","effective_on":"2020-03-23","end_page":16267,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/03/23/2020-05551.xml","html_url":"https://www.federalregister.gov/documents/2020/03/23/2020-05551/covered-asset-acquisitions","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-05551?publication_date=2020-03-23","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-03-23/2020-05551/mods.xml","not_received_for_publication":null,"page_length":23,"page_views":{"count":2564,"last_updated":"2026-10-23 02:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-03-23/pdf/2020-05551.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-05551.pdf?1584708351","publication_date":"2020-03-23","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/03/23/2020-05551.txt","regulation_id_number_info":{"1545-BM36":{"issue":"201910","html_url":"https://www.federalregister.gov/regulations/1545-BM36/covered-asset-acquisitions","title":"Covered Asset Acquisitions","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201910&RIN=1545-BM36&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM36"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM36/covered-asset-acquisitions","title":"Covered Asset Acquisitions"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0047","supporting_documents_count":0,"docket_id":"IRS-2016-0047","regulation_id_number":"1545-BM36","title":"Covered Asset Acquisitions (REG-129128-14)","checked_regulationsdotgov_at":"2020-04-01T03:30:18Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":16245,"subtype":null,"title":"Covered Asset Acquisitions","toc_doc":null,"toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":85}