{"abstract":"This document contains corrections to final regulations [TD 8669] which were published in the Federal Register on Friday, May 10, 1996 (61 FR 21366). The final regulations relate to the computation of combined taxable income under the profit split method.","action":"Correction to 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/1996/07/26/96-19005.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"61 FR 39071","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"May 10, 1996.","disposition_notes":null,"docket_ids":["TD 8669"],"dockets":[],"document_number":"96-19005","effective_on":"1996-05-10","end_page":39072,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1996/07/26/96-19005/computation-of-combined-taxable-income-under-the-profit-split-method-when-the-possession-product-is","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/96-19005?publication_date=1996-07-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1996-07-26/96-19005/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":14,"last_updated":"2026-09-21 14:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1996-07-26/pdf/96-19005.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1996-07-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1996/07/26/96-19005.txt","regulation_id_number_info":{"1545-AR18":{"issue":"199604","html_url":"https://www.federalregister.gov/regulations/1545-AR18/section-936-regulations","title":"Section 936 Regulations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199604&RIN=1545-AR18&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AR18"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T06:50:25Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":39071,"subtype":null,"title":"Computation of Combined Taxable Income Under the Profit Split Method When the Possession Product Is a Component Product or an End- Product Form for Purposes of the Possessions Credit Under Section 936; Correction","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":61}