Taxpayers use this form for elections to claim a provisional credit for contested foreign income taxes as provided in Regulations sections 1.905-1 (c)(3) and 1.905-1(d)(4).
Current revision
Recent developments
None at this time.
Taxpayers use this form for elections to claim a provisional credit for contested foreign income taxes as provided in Regulations sections 1.905-1 (c)(3) and 1.905-1(d)(4).
None at this time.