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TREAS/IRS | RIN: 1545-BG27 | Publication ID: Spring 2009 |
Title: Determining the Amount of Taxes Paid for Purposes of Section 901 | |
Abstract: Section 901 of the Internal Revenue Code permits taxpayers to claim a credit for income, war profits, and excess profits taxes paid or accrued (or deemed paid) during the taxable year to a foreign country or a possession of the United States. The proposed regulations would provide guidance in determining the amount of foreign taxes paid for purposes of section 901. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-156779-06 Drafting attorney: Michael I. Gilman (202) 622-3850 Reviewing attorney: Barbara Felker (202) 622-3850 CC: INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BH74 | |
Agency Contact: Michael I. Gilman Assistant to Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3850 Email: michael.i.gilman@irscounsel.treas.gov |