Final regulations under concerning the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States.

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Final regulations under concerning the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States.

SUMMARY: Final regulations under concerning the determination of the interest expense deduction of foreign corporations engaged in a trade or business within the United States.

TOPIC: Foreign Tax Issues

SECTION: 882. Tax on income of foreign corporations connected with United States business

CITATION: T.D. 9465 (Sep. 25, 2009)

DATE: 2009-09-24

DOC TYPE: Treasury Decisions (Regulations)

EXPLANATION:

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