Allocation and Apportionment of Interest Expense; Correction
Summary: ↑
This document contains corrections to the final regulations (TD 9571), which were published in the Federal Register on January 17, 2012 (77 FR 2225) that provide guidance regarding the allocation and apportionment of interest expense.
Table of Contents
For further information contact: ↑
Jeffrey L. Parry, (202) 622-3850 (not a toll-free call).
Supplementary information: ↑
Background ↑
The temporary regulations (TD 9571) that are the subject of these corrections are under section 864 of the Internal Revenue Code.
Need for Correction ↑
As published, the temporary regulations contain errors that may prove to be misleading and are in need of clarification.
List of subjects 26 cfr part 1 ↑
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication ↑
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
Part 1—income taxes ↑
Paragraph 1. The authority citation for part 1 continues to read in part as follows:Authority: ↑
26 U.S.C. 7805 * * *
§ 1.861-9T Par. 2. Section 1.861-9T is amended by revising paragraph (l) to read as follows: § 1.861-9T * * * * *(l)Expiration date. The applicability date of paragraphs (e)(2), (e)(3), and (h)(4) expires on January 13, 2015.
§ 1.861-11T Par. 3. Section 1.861-11T is amended by revising paragraph (i) to read as follows: § 1.861-11T * * * * *(i)Expiration date. The applicability date of paragraph (d)(6)(ii) expires on January 13, 2015.
Robin R. Jones, Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.Gather a Crowd
Or share a tiny url:
Speak Up (change location)
Your Senators
Loading
Your Representative
Loading
Details
- Publication Date:
- Tuesday, February 21, 2012
- Document Number:
- 2012-3855
- Publishing Agency:
- Department of the Treasury
- Dates:
- This correction is effective on February 21, 2012, and is applicable on January 17, 2012.
- Effective Date:
- 02/21/2012
- Action:
- Correcting Amendment.
- Entry Type:
- Rule
- Other Formats:
- html | text | pdf
- Page:
- 9844-9845 (2 pages)
Contact
Jeffrey L. Parry, (202) 622-3850 (not a toll-free call).
Citations
-
77 FR 2225
: Allocation and Apportionment of Interest Expense (01/17/2012)
- Full Title:
- Allocation and Apportionment of Interest Expense
- Agency:
- Department of the Treasury
- Date Entered:
- Tuesday, January 17, 2012
- Type:
- Rule
- 26 U.S.C. 7805