http://www.ichacha.net/fcs.html WebOn January 4, 2024, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (Final Regulations) that deny a foreign …
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WebDec 5, 2024 · Final regulations adopt a new safe harbor allowing FTCs from the general basket to be moved to the new foreign branch basket. This safe harbor is based on the ratio of foreign taxes paid or accrued by the … WebFeb 1, 2024 · Refundable FTCs and the 2024 proposed regulations: The preamble to the 2024 proposed regulations now indicates that the law is unclear in this area, including as … seasonal equity offering
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