Determination of Interest Expense Deduction of Foreign Corporations

---
identifier: "/us/fr/2010-6463"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Determination of Interest Expense Deduction of Foreign Corporations"
title_number: 0
title_name: "Federal Register"
section_number: "2010-6463"
section_name: "Determination of Interest Expense Deduction of Foreign Corporations"
positive_law: false
currency: "2010-03-23"
last_updated: "2010-03-23"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2010-6463"
document_type: "rule"
publication_date: "2010-03-23"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
fr_citation: "75 FR 13679"
fr_volume: 75
---


#  Determination of Interest Expense Deduction of Foreign Corporations

**CFR Correction**

In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.851 to 1.907), revised as of April 1, 2009, in § 1.882-5, move paragraph (d)(2)(ii)(B) introductory text from the second column on page 435 to the first column on page 436, following paragraph ( *2* ) through ( *3* ).