Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits. This book contains: - The complete text of the Determining Amount of Taxes Paid for Purposes of Foreign Tax Credit (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section