Computation of Foreign Taxes Deemed Paid Under
Section 902 Pursuant to a Pooling Mechanism for
Undistributed Earnings & Foreign Taxes
[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 8708] RIN 1545-AL98
TITLE: Computation of Foreign Taxes Deemed Paid Under Section 902 Pursuant to a Pooling Mechanism for Undistributed Earnings and Foreign Taxes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations.
SUMMARY: This document contains final income tax regulations relating to the computation of foreign taxes deemed paid under section 902. Changes to the applicable law were made by the Tax Reform Act of 1986 and by the Technical and Miscellaneous Revenue Act of 1988 (TAMRA). These regulations provide guidance needed to comply with these changes and affect foreign corporations and their United States corporate shareholders.
DATES: These regulations are effective January 7, 1997.
APPLICABILITY: For the specific dates of applicability of these regulations, see 1.902-1(g) and 1.902-3(l).
FOR FURTHER INFORMATION CONTACT: Caren S. Shein (202) 622-3850 (not a toll free number).
Click here to continue the regulation.
You can search the entire Tax Professionals section, or all of Uncle Fed's Tax*Board. For a more focused search, put your search word(s) in quotes.
1997 Regulations Main | IRS Regulations Main | Home