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

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Federal RegisterOct 4, 2019
84 Fed. Reg. 53052 (Oct. 4, 2019)

Correction

In rule document C1-2019-12437, appearing on page 44223 in the issue of Friday, August 23, 2019 make the following corrections in § 1.951-1:

§ 1.951-1
[Corrected]

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 10-3-19; 8:45 am]

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