Share with your friends

Proposed foreign tax credit regulations, corrections

Proposed foreign tax credit regulations, corrections

The U.S. Treasury Department and IRS today released for publication in the Federal Register corrections relating to the proposed foreign tax credit regulations.


Related content

Read the correction notice [PDF 195 KB]

Proposed regulations (REG-105600-18) relating to sections 78, 864, 901, 904, and 960—the foreign tax credit measures amended by Pub. L. No. 115-97, enacted December 22, 2017—were released in late 2018. Read KPMG’s report of initial impressions about the proposed foreign tax credit regulations: TaxNewsFlash (November 2018)

A hearing on these proposed regulations is scheduled for March 14, 2019. Read TaxNewsFlash

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal