Previous Article 87 FR 71 pg. 21743 - Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income
Type: RULEVolume: 87Number: 71Page: 21743
Page: 21743Docket number: [TD 9959]
FR document: [FR Doc. C1-2021-27887 Filed 4-8-22; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
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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:
§?1.861-20 [Corrected]
1. On page 327, in the first column, in amendatory instruction Par. 22, the table is corrected to read as set forth below:
| Old paragraph | New paragraph |
|---|---|
| (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) |
§?1.905-3 [Corrected]
2. On page 373, in the first column, amendatory instruction Par. 29, is corrected to read as set forth below:
Par. 29. Section 1.905-3 is amended:
1. In paragraph (a), by revising the first two sentences.
2. In paragraph (b)(1)(ii)(B)( 1 ), by removing the language "USC Effective" and adding the language "USC. Effective" in its place.
3. By adding paragraph (b)(4).
4. By revising paragraph (d).
[FR Doc. C1-2021-27887 Filed 4-8-22; 8:45 am]
BILLING CODE 0099-10-D