Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance (REG-115145-25)
IRS_FRDOC_0001-2399NPRM
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- Title
- Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance (REG-115145-25)
- Posted
- Aug 3, 2026
- Comment period
- Aug 3, 2026 – Sep 18, 2026
- FR Doc
- 2026-15614
- CFR
- 26 CFR Part 1
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