The U.S. IRS has released an updated international practice unit on Foreign Tax Redeterminations in relation to individual foreign tax credits. The general overview of the practice unit is as follows: Note: This Practice Unit updates the 6/3/2021 Practice Unit with the same title. The update provides some clarifying narrative as well as removing items of reference that are obsolete. The United States (U.S.) taxes U.S. taxpayers on their worldwide income. Thus, income earned outside of the U.S. (foreign source income) may be subject to tax in both the U.S. and in the source country, resulting in double taxation on...