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Start Supplemental Information
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.* * * * *(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).
* * * * *[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