Foreign Tax Credit Splitting Events (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Foreign Tax Credit Splitting Events (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final and temporary Income Tax Regulations with respect to a new provision of the Internal Revenue Code (Code) that addresses situations in which foreign income taxes have been separated from the related income. These regulations are necessary to provide guidance on applying the new statutory provision, which was enacted as part of legislation commonly referred to as the Education Jobs and Medicaid Assistance Act (EJMAA) on August 10, 2010. These regulations affect taxpayers claiming foreign tax credits. The text of the temporary regulations also serves as the text of the proposed regulations (REG-132736-11) published in the Proposed Rules section of this issue of the Federal Register. This book contains: - The complete text of the Foreign Tax Credit Splitting Events (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section