OrbitaxU.S. IRS Provides Temporary Relief for Foreign Tax Credit under Sections 901 and 903
|Approved Changes|United States
The U.S. IRS has issued Notice 2023-55, Temporary Relief Under Sections 901 and 903 of the Internal Revenue Code.
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Part III - Administrative, Procedural, and Miscellaneous
Temporary Relief Under Sections 901 and 903 of the Internal Revenue Code
Notice 2023-55
SECTION 1. PURPOSE
This notice announces temporary relief for taxpayers in determining whether a foreign tax is eligible f…
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