X95-20718. Allocation and Apportionment of Interest Expense

[Federal Register Volume 60, Number 137 (Tuesday, July 18, 1995)]
[Rules and Regulations]
[Page 36669]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: X95-20718]



=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[T.D. 8228]


Allocation and Apportionment of Interest Expense

CFR Correction

    In title 26 of the Code of Federal Regulations, part 1, Secs. 1.851 
to 1.907, revised as of April 1, 1995, on page 140, Sec. 1.861-8(e)(2) 
is corrected to read as follows:


Sec. 1.861-8  Computation of taxable income from sources inside the 
United States and from other sources and activities.

* * * * *
    (e) Allocation and apportionment of certain deductions.
* * * * *
    (2) Interest. [Reserved] For guidance, see Sec. 1.861-8T(e)(2).
* * * * *

BILLING CODE 1505-01-D