Citation

86 FR 54367

Canonical document for this Federal Register citation.

Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A; Correction Friday, October 1, 2021 86 FR 54367