E9-6944. Determination of Interest Expense Deduction of Foreign Corporations  

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    CFR Correction

    In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.851 to 1.907), revised as of April 1, 2008, on page 436, in § 1.882-5, reinstate paragraph (d)(2)(ii)(B) to read as follows:

    Determination of interest deduction.
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    (d) * * *

    (2) * * *

    (ii) * * *

    (B) Identified liabilities not properly reflected. A liability is not properly reflected on the books of the U.S. trade or business merely because a foreign corporation identifies the liability pursuant to § 1.884-4(b)(1)(ii) and (b)(3).

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    End Supplemental Information

    [FR Doc. E9-6944 Filed 3-26-09; 8:45 am]

    BILLING CODE 1505-01-D

Document Information

Published:
03/27/2009
Department:
Internal Revenue Service
Entry Type:
Rule
Document Number:
E9-6944
Pages:
13340-13340 (1 pages)
PDF File:
e9-6944.pdf