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International Tax Blog - New and Interesting International Tax Issues


Three New FTC Practice Units

2025-01-30

IRS Practice Unit

Yesterday the IRS published three new practice units:

  1. FTC Categorization of Income and Taxes
  2. FTC Carryback and Carryover
  3. FTC Sourcing of Income

Tags: 861 Source of Income, 901 Foreign Tax Credits, Other - IRS Practice Units