N-2014-44: Foreign tax credit guidance under section 901(m)

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July 21, 2014

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Issue Number: N-2014-44

Inside This Issue

Notice 2014-44 provides guidance relating to certain dispositions of assets following a section 901(m) covered asset acquisition.

Notice 2014-44 will be published in IRB 2014-32, dated August 11, 2014.

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