RuleC1-2021-27887
Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
April 13, 2022
Issuing agencies
Treasury DepartmentInternal Revenue Service
Full Text
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<title>Federal Register, Volume 87 Issue 71 (Wednesday, April 13, 2022)</title>
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[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 [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[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]
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1. On page 327, in the first column, in amendatory instruction Par. 22,
the table is corrected to read as set forth below:
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Old paragraph New paragraph
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(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)
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Sec. 1.905-3 [Corrected]
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2. On page 373, in the first column, amendatory instruction Par. 29, is
corrected to read as set forth below:
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Par. 29. Section 1.905-3 is amended:
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1. In paragraph (a), by revising the first two sentences.
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2. In paragraph (b)(1)(ii)(B)(1), by removing the language ``USC
Effective'' and adding the language ``USC. Effective'' in its place.
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3. By adding paragraph (b)(4).
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4. By revising paragraph (d).
[FR Doc. C1-2021-27887 Filed 4-8-22; 8:45 am]
BILLING CODE 0099-10-D
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