Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

September 2011
Internal Revenue Bulletin;9/26/2011, Vol. 2011 Issue 39, p411
The article presents decisions and rulings under the Internal Revenue Code of 1986 in the U.S. Section 195.—Start-Up Expenditures contains final regulations associated with elections to deduct organizational expenditures of corporations and start-up expenditures. Section 901.—Taxes of Foreign Countries and of Possessions of United States contains final regulations offering guidance associated with the determination of paid tax for foreign tax credit.


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