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Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits

This document is a correction of a document that was published on 06/21/2019. View Uncorrected Document

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In rule document C1-2019-12437, appearing on page 44223 in the issue of Friday, August 23, 2019 make the following corrections in § 1.951-1:


1. In the center column, in instruction 2, on the second line, “(b)(2)(vi)(B)(1)” should read “(b)(2)(vi)(B)(1)”.

2. In the same column, in the same instruction, the table heading “TABLE 1 TO PARAGRAPH (b)(2)(vi)(B)(1)” should read “TABLE 1 TO PARAGRAPH (b)(2)(vi)(B)(1)”.

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[FR Doc. C2-2019-12437 Filed 10-3-19; 8:45 am]