Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 902.—Deemed Paid Credit Where Domestic Corporation Owns 10 Percent or More of…
Internal Revenue Bulletin 2006-23 · 2026-10-03 edition · updated 2026-10-04 · United States
Temporary and proposed regulations provide guidance on applying the look-through rules to dividends from noncontrolled section 902 corporations. The regulations also provide guidance on dividends from a fourth-, fifth- or sixth-tier foreign corporation, and modify the definition of foreign income taxes. See
T.D. 9260, page 1001. See REG-144784-02, page 1036.
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