Table of Contents

• REG-161919-05
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background and Explanation of Provisions
    • Special Analyses
    • Comments and Requests for a Public Hearing
  • Proposed Amendments to the Regulations
    • PART 1—INCOME TAXES
  • Drafting Information
• Announcement 2007-10
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • EFFECTIVE DATE:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
• Announcement 2007-11
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • § 1.482-1 [Corrected]
    • § 1.482-8 [Corrected]
    • § 1.482-9 [Corrected]
    • § 1.861-8 [Corrected]
• Announcement 2007-12
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Need for Correction
    • Correction of Publication
    • PART 1—INCOME TAXES
    • § 1.902-1 Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.
    • § 1.902-1T Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation (temporary).
    • § 1.902-2 Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing an amount of foreign taxes deemed paid under § 1.902-1.
    • § 1.904-0 Outline of regulations provisions for section 904.
    • § 1.904-5 Look-through rules as applied to controlled foreign corporations and other entities.
    • § 1.904-4 Separate application of section 904 with respect to certain categories of income.
    • § 1.904-5 Look-through rules as applied to controlled foreign corporations and other entities.
    • § 1.904(f)-12T Transition rules (temporary).
    • § 1.964-1 Determination of the earnings and profits of a foreign corporation.
    • § 1.964-1T Determination of the earnings and profits of a foreign corporation (temporary).