Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance (REG-115145-25)
🏛 Internal Revenue Service (IRS)IRS-2026-0859
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Proposed RuleAug 3, 2026
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance (REG-115145-25)Open · 44 days left