# Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income
> **IRS** · Rule · Published 2022-04-13 · 87 FR 21743
## Document
- **Document number:** C1-2021-27887
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 87 FR 21743
- **CFR reference:** 26 CFR 1
- **Publication date:** 2022-04-13
- **Treasury docket:** TD 9959
## Source
- [Federal Register document](https://www.federalregister.gov/documents/2022/04/13/C1-2021-27887/guidance-related-to-the-foreign-tax-credit-clarification-of-foreign-derived-intangible-income)
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