{"abstract":"This document contains corrections to temporary regulations that were published in the Federal Register on Tuesday, April 25, 2006 (71 FR 24516) regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations under section 904(d)(4).","action":"Correction to 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/2006/08/21/E6-13425.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"71 FR 48474","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"These corrections are effective April 25, 2006.","disposition_notes":null,"docket_ids":["TD 9260"],"dockets":[],"document_number":"E6-13425","effective_on":"2006-04-25","end_page":48475,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2006/08/21/E6-13425.xml","html_url":"https://www.federalregister.gov/documents/2006/08/21/E6-13425/application-of-separate-limitations-to-dividends-from-noncontrolled-section-902-corporations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/E6-13425?publication_date=2006-08-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2006-08-21/E6-13425/mods.xml","not_received_for_publication":null,"page_length":2,"page_views":{"count":28,"last_updated":"2026-10-22 22:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2006-08-21/pdf/E6-13425.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2006-08-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2006/08/21/E6-13425.txt","regulation_id_number_info":{"1545-BF46":{"issue":"200904","html_url":"https://www.federalregister.gov/regulations/1545-BF46/application-of-separate-limitations-to-dividends-from-noncontrolled-section-902-corporation-temporar","title":"Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporation (Temporary)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200904&RIN=1545-BF46&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BF46"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T19:54:44Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":48474,"subtype":null,"title":"Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction","toc_doc":"Correction","toc_subject":"Income taxes:","topics":[],"type":"Rule","volume":71}