Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits
---
identifier: "/us/fr/C2-2019-12437"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits"
title_number: 0
title_name: "Federal Register"
section_number: "C2-2019-12437"
section_name: "Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits"
positive_law: false
currency: "2019-10-04"
last_updated: "2019-10-04"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "C2-2019-12437"
document_type: "rule"
publication_date: "2019-10-04"
agencies:
- "Treasury Department"
- "Internal Revenue Service"
cfr_references:
- "26 CFR Part 1"
rin: "1545-BO54"
fr_citation: "84 FR 53052"
fr_volume: 84
docket_ids:
- "TD 9866"
---
# [Corrected]
**Correction**
In rule document C1-2019-12437, appearing on page 44223 in the issue of Friday, August 23, 2019 make the following corrections in § 1.951-1:
§ 1.951-1
1. In the center column, in instruction 2, on the second line, “(b)(2)(vi)(B)(1)” should read “(b)(2)(vi)(B)( *1* )”.
2. In the same column, in the same instruction, the table heading “TABLE 1 TO PARAGRAPH (b)(2)(vi)(B)(1)” should read “TABLE 1 TO PARAGRAPH (b)(2)(vi)(B)( *1* )”.