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2020-10-09
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Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correcting Amendment
Rules and Regulations
D09002ee1bdb360ce
D09002ee1bdb36152
United States
Department of the Treasury
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United States Government Agency or Subagency
United States
Internal Revenue Service
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United States Government Agency or Subagency
This document contains corrections to Treasury Decision 9902, which was published in the Federal Register on Thursday, July 23, 2020. Treasury Decision 9902 contained final regulations under the global intangible low-taxed income and subpart F income provisions of the Internal Revenue Code regarding the treatment of income that is subject to a high rate of foreign tax.
85 FR 64040
https://www.govinfo.gov/app/details/FR-2020-10-09/2020-20419
2020-20419
fr09oc20-9
RIN 1545-BP15
4830-01-P
TD 9902
https://www.govinfo.gov/app/details/FR-2020-10-09/2020-20419
https://www.govinfo.gov/content/pkg/FR-2020-10-09/html/2020-20419.htm
https://www.govinfo.gov/content/pkg/FR-2020-10-09/pdf/2020-20419.pdf
Income Taxes
Reporting and Recordkeeping Requirements
1 p.
64040
64040
85 FR 64040
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BP15
RIN 1545-BP15
Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax; Correcting Amendment; Federal Register Vol. 85, Issue
RULE
2020-20419
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2020-10-09
TD 9902
4830-01-P
2020-20419
Correcting amendments.
This document contains corrections to Treasury Decision 9902, which was published in the Federal Register on Thursday, July 23, 2020. Treasury Decision 9902 contained final regulations under the global intangible low-taxed income and subpart F income provisions of the Internal Revenue Code regarding the treatment of income that is subject to a high rate of foreign tax.
This correction is effective on October 9, 2020.
Jorge M. Oben or Larry R. Pounders at (202) 317-6934 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Guidance:
Income Subject to a High Rate of Foreign Tax; Correcting Amendment,
Federal Register
Vol. 85, no. 197
Office of the Federal Register, National Archives and Records Administration
2020-10-09
continuing
daily
deposited
born digital
391 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2020-10-09
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https://www.govinfo.gov/app/details/FR-2020-10-09
https://www.govinfo.gov/content/pkg/FR-2020-10-09/pdf/FR-2020-10-09.pdf
https://www.govinfo.gov/content/pkg/FR-2020-10-09/xml/FR-2020-10-09.xml
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2020-10-09
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FR-2020-10-09
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