Internal Revenue Bulletin:  2016-8 

February 22, 2016 

INCOME TAX


Table of Contents

REG–100861–15REG–100861–15

These proposed regulations cross-reference final and temporary rules that improve the operation of an existing safe harbor rule that is used for determining whether partnership allocations of creditable foreign tax expenditures are deemed to be in accordance with the partners’ interests in the partnership.

T.D. 9748T.D. 9748

These temporary and final regulations provide rules that improve the operation of an existing safe harbor rule that is used for determining whether partnership allocations of creditable foreign tax expenditures are deemed to be in accordance with the partners’ interests in the partnership.


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