Legal Status
Legal Status
Rule
Determination of Interest Expense Deduction of Foreign Corporations; Correction
A Rule by the Internal Revenue Service on
Document Details
Information about this document as published in the Federal Register.
- Printed version:
- Publication Date:
- 09/28/2006
- Agencies:
- Internal Revenue Service
- Dates:
- This correction is effective August 17, 2006.
- Effective Date:
- 08/17/2006
- Document Type:
- Rule
- Document Citation:
- 71 FR 56868
- Page:
- 56868 (1 page)
- CFR:
- 26 CFR 1
- Agency/Docket Number:
- TD 9281
- RIN:
- 1545-BF70
- Document Number:
- E6-15893
Document Details
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Published Document
This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Correcting amendment.
SUMMARY:
This document contains a correction to final and temporary regulations (TD 9281), that were published in the Federal Register on Thursday, August 17, 2006 (71 FR 47443). This regulation revised the Income Tax Regulations relating to the determination of the interest expense deduction of foreign corporations and applies to foreign corporations engaged in a trade or business within the United States.
DATES:
This correction is effective August 17, 2006.
Start Further InfoFOR FURTHER INFORMATION CONTACT:
Gregory Spring or Paul Epstein, (202) 622-3870 (not a toll-free number).
End Further Info End Preamble Start Supplemental InformationSUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations (TD 9281) that is the subject of this correction are under sections 882 and 884 of the Internal Revenue Code.
Need for Correction
As published, TD 9281 contains errors that may prove to be misleading and are in need of clarification.
Start List of SubjectsList of Subjects in 26 CFR Part 1
End List of SubjectsCorrection of Publication
Start Amendment PartAccordingly,
End Amendment Part Start PartPART 1—INCOME TAXES
End Part Start Amendment PartEnd Amendment Part Start Authority
Authority: 26 U.S.C. 7805 * * *
End Authority Start Amendment PartEnd Amendment Part
(a)(7) through (a)(7)(iii) [Reserved]. For further guidance, see entry in § 1.882-5T(a)(7) through (a)(7)(iii).
End Amendment Part
(c) * * *
(2) * * *
(iv) * * * The rules of § 1.882-5(b)(3) apply in determining the total value of applicable worldwide assets for the taxable year, except that the minimum number of determination dates are those stated in § 1.882-5(c)(2)(i).
Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E6-15893 Filed 9-27-06; 8:45 am]
BILLING CODE 4830-01-P