{"abstract":"This document contains corrections to Treasury Decision 9882, which was published in the Federal Register on Tuesday, December 17, 2019. Treasury Decision 9882 contained final and temporary regulations that provide guidance relating to the determination of the foreign tax credit under the Internal Revenue Code.","action":"Correcting amendments.","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/2020/05/15/2020-08995.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"85 FR 29323","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These corrections are effective on May 15, 2020 and applicable December 17, 2019.","disposition_notes":null,"docket_ids":["TD 9882"],"dockets":[],"document_number":"2020-08995","effective_on":"2020-05-15","end_page":29323,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/05/15/2020-08995.xml","html_url":"https://www.federalregister.gov/documents/2020/05/15/2020-08995/foreign-tax-credit-guidance-related-to-the-tax-cuts-and-jobs-act-overall-foreign-loss-recapture-and","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-08995?publication_date=2020-05-15","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-05-15/2020-08995/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":1916,"last_updated":"2026-04-24 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-05-15/pdf/2020-08995.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-08995.pdf?1589460332","publication_date":"2020-05-15","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/05/15/2020-08995.txt","regulation_id_number_info":{"1545-BK55":{"issue":"202004","html_url":"https://www.federalregister.gov/regulations/1545-BK55/overall-foreign-loss-recapture-on-property-dispositions-","title":"Overall Foreign Loss Recapture on Property Dispositions ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202004&RIN=1545-BK55&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-AC09":{"issue":"201910","html_url":"https://www.federalregister.gov/regulations/1545-AC09/foreign-tax-credit-notification-of-foreign-tax-redeterminations","title":"Foreign Tax Credit: Notification of Foreign Tax Redeterminations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201910&RIN=1545-AC09&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-BP19":{"issue":"201910","html_url":"https://www.federalregister.gov/regulations/1545-BP19/tax-cuts-and-jobs-act-tcja-foreign-tax-credit-guidance","title":"Tax Cuts and Jobs Act (TCJA) Foreign Tax Credit Guidance","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201910&RIN=1545-BP19&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1545-AC09","1545-BK55","1545-BP19"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO62/foreign-tax-credit-guidance-under-tax-cuts-and-jobs-act-tcja-","title":"Foreign Tax Credit Guidance Under Tax Cuts and Jobs Act (TCJA)"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2018-0040","supporting_documents_count":0,"docket_id":"IRS-2018-0040","document_id":"IRS-2018-0040-0051","regulation_id_number":"1545-BO62","title":"Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act (REG-105600-18)","checked_regulationsdotgov_at":"2020-12-04T04:30:12Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":29323,"subtype":null,"title":"Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations; Correcting Amendment","toc_doc":null,"toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":85}