The U.S. IRS and Treasury have issued two correcting amendments to the final regulations (TD 9909) on the Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception. The two correcting amendments were published in the Federal Register on 13 November 2020 and 16 November 2020 and are effective from the respective dates. Both correcting amendments are summarized as follows --- SUMMARY: This document contains corrections to the final regulations (Treasury Decision 9909) that were published in the Federal Register on Thursday, August 27, 2020. Treasury Decision 9909 contained final regulations under...