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IRS Corrects Final Regs on GILTI, Foreign Tax Credits

OCT. 4, 2019

T.D. 9866 (correction); 84 F.R. 53052

DATED OCT. 4, 2019
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Citations: T.D. 9866 (correction); 84 F.R. 53052

Guidance Related to Section 951A (Global Intangible Low-Taxed Income)
and Certain Guidance Related to Foreign Tax Credits

DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1

Treasury Decision 9866

RIN 1545-BO54; 1545-BO62

Correction

In rule document C1-2019-12437, appearing on page 44223 in the issue of Friday, August 23, 2019 make the following corrections:

1. In the center column, in instruction 2, on the second line, "(b)(2)(vi)(B)(1)" should read "(b)(2)(vi)(B)(1)".

2. In the same column, in the same instruction, the table heading "TABLE 1 TO PARAGRAPH (b)(2)(vi)(B)(1)" should read "TABLE 1 TO PARAGRAPH (b)(2)(vi)(B)(1)".

[FR Doc. C2-2019-12437 Filed: 10/3/2019 8:45 am; Publication Date: 10/4/2019]

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