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INCOME TAX

Internal Revenue Bulletin 2016-8 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–100861–15, page 356. 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. 9748, page 347. 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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▸Contents — Internal Revenue Bulletin 2016-8
Internal Revenue Bulletin 2016-8

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