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Rule

Application of Section 904 to Income Subject to Separate Limitations; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting amendment.

SUMMARY:

This document contains corrections to final regulations that were published in the Federal Register on July 20, 2004 (69 FR 43304). This regulation relates to the section 904(d) foreign tax credit limitation and to the exclusion of certain export financing interest from foreign personal holding company income.

DATES:

These corrections are effective July 20, 2004.

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FOR FURTHER INFORMATION CONTACT:

Bethany A. Ingwalson at (202) 622-3850 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of these corrections are under section 904(d) of the Internal Revenue Code.

Need for Correction

As published, TD 9141 contains errors that may prove to be misleading and are in need of clarification.

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List of Subjects in 26 CFR Part 1

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Correction of Publication

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Accordingly,

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PART 1—INCOME TAXES

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Authority: 26 U.S.C. 7805 * * *

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[Corrected]
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[Corrected]
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Cynthia Grigsby,

Acting Chief, Regulations and Publications Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

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[FR Doc. 04-23288 Filed 10-20-04; 8:45 am]

BILLING CODE 4830-01-P