{"abstract":"This document contains corrections to Treasury Decision 9902, which was published in the Federal Register on Thursday, July 23, 2020. Treasury Decision 9902 contained final regulations under the global intangible low-taxed income and subpart F income provisions of the Internal Revenue Code regarding the treatment of income that is subject to a high rate of foreign tax.","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/2020/10/09/2020-20419.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"85 FR 64040","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective on October 9, 2020.","disposition_notes":null,"docket_ids":["TD 9902"],"dockets":[],"document_number":"2020-20419","effective_on":"2020-10-09","end_page":64040,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/10/09/2020-20419.xml","html_url":"https://www.federalregister.gov/documents/2020/10/09/2020-20419/guidance-under-sections-951a-and-954-regarding-income-subject-to-a-high-rate-of-foreign-tax","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-20419?publication_date=2020-10-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-10-09/2020-20419/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":475,"last_updated":"2026-10-25 12:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-10-09/pdf/2020-20419.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-20419.pdf?1602161121","publication_date":"2020-10-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/10/09/2020-20419.txt","regulation_id_number_info":{"1545-BP15":{"issue":"202004","html_url":"https://www.federalregister.gov/regulations/1545-BP15/guidance-regarding-the-global-intangible-low-taxed-income-high-tax-exclusion","title":"Guidance Regarding the Global Intangible Low-Taxed Income High Tax Exclusion","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202004&RIN=1545-BP15&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1545-BP15"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP15/guidance-regarding-the-global-intangible-low-taxed-income-high-tax-exclusion","title":"Guidance Regarding the Global Intangible Low-Taxed Income High Tax Exclusion"},"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-2019-0029","supporting_documents_count":0,"docket_id":"IRS-2019-0029","document_id":"IRS-2019-0029-0035","regulation_id_number":"1545-BP15","title":"Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) (REG-101828-19)","checked_regulationsdotgov_at":"2020-10-15T02:00:11Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":64040,"subtype":null,"title":"Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correcting Amendment","toc_doc":"Income Subject to a High Rate of Foreign Tax; Correcting Amendment","toc_subject":"Guidance:\n","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":85}