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United States: IRS Issues FTC Temporary Regulations on 10/50 Repeal, §902 Eligibility and Interest Expense Apportionment, 4 May 2006 - Amerika Birleşik Devletleri
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On April 20, 2006, Treasury and the IRS issued temporary and proposed regulations concerning a variety of foreign tax credit issues, including (1) transition rules with respect to dividends received from non-controlled §902 corporations (“10/50 companies”); (2) the “E&P bump” for interest expense apportionment in the case of foreign corporations held by partnerships; and (3) deemed-paid credit eligibility requirements under §902.
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International Tax Alert
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Page Last Updated: May 10, 2006
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Source: Deloitte Touche Tohmatsu (English)
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©2012 Deloitte Türkiye.
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