[Federal Register Volume 87, Number 71 (Wednesday, April 13, 2022)]
[Rules and Regulations]
[Page 21743]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-2021-27887]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9959]
RIN 1545-BP70


Guidance Related to the Foreign Tax Credit; Clarification of 
Foreign-Derived Intangible Income

Correction

    In Rule document 2021-27887, appearing on pages 276-376, in the 
issue of Tuesday, January 4, 2022, make the following corrections:


Sec.  1.861-20  [Corrected]

0
1. On page 327, in the first column, in amendatory instruction Par. 22, 
the table is corrected to read as set forth below:

------------------------------------------------------------------------
               Old paragraph                        New paragraph
------------------------------------------------------------------------
(b)(17)...................................  (b)(18)
(b)(18)...................................  (b)(19)
(b)(19)...................................  (b)(20)
(b)(20)...................................  (b)(21)
(b)(21)...................................  (b)(23)
(b)(22)...................................  (b)(24)
(b)(23)...................................  (b)(25)
(b)(24)...................................  (b)(26)
------------------------------------------------------------------------

Sec.  1.905-3  [Corrected]

0
2. On page 373, in the first column, amendatory instruction Par. 29, is 
corrected to read as set forth below:
0
Par. 29. Section 1.905-3 is amended:
0
1. In paragraph (a), by revising the first two sentences.
0
2. In paragraph (b)(1)(ii)(B)(1), by removing the language ``USC 
Effective'' and adding the language ``USC. Effective'' in its place.
0
3. By adding paragraph (b)(4).
0
4. By revising paragraph (d).

[FR Doc. C1-2021-27887 Filed 4-8-22; 8:45 am]
BILLING CODE 0099-10-D