Previous Article 84 FR 193 pg. 53052 - Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
Type: RULEVolume: 84Number: 193Page: 53052
Page: 53052Docket number: [TD 9866]
FR document: [FR Doc. C2-2019-12437 Filed 10-3-19; 8:45 am]
Agency: Treasury Department
Sub Agency: Internal Revenue Service
Official PDF Version: PDF Version
[top]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9866]
RIN 1545-BO54; 1545-BO62
Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
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]
BILLING CODE 1300-01-D