TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Wednesday, April 27, 2005

NYSBA Tax Section Submits Report to IRS on Allocation of Foreign Taxes Among Related Persons

The New York State Bar Association Tax Section has submitted a report to the IRS on Regulation § 1.901-2(f)(3) and the Allocation of Foreign Taxes Among Related Persons:

This report discusses issues pertinent to the regulation project that has been announced by the Treasury Department and the IRS to consider possible revisions to Treasury regulation § 1.901-2(f)(3), which in general deals with the allocation of foreign income taxes that are imposed on the combined income of related persons that are jointly and severally liable for such taxes.

https://taxprof.typepad.com/taxprof_blog/2005/04/nysba_tax_secti.html

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