Regulations on Effectively Connected Income and the Branch Profits Tax; Correction

tax-irs · IRS · Rule · Published 1996-04-01 · Effective 1996-06-06 · 61 FR 14247

Document

Document number: 96-7772
Federal Register citation: 61 FR 14247
CFR reference: 26 CFR 1
Type: Rule
Action: Correction to final and temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 1996-04-01
Effective date: 1996-06-06
Treasury docket: TD 8657

Abstract

This document contains corrections to final Income Tax Regulations (TD 8657), which were published in the Federal Register on Friday, March 8, 1996 (61 FR 9336), relating to the determination of effectively connected income; and final and temporary Income Tax Regulations relating to the branch-level interest tax, respectively.

Source

Authoritative: Federal Register document
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