Elizabeth Stevens to Speak on Foreign Tax Credit at ABA Tax Section 2017 Midyear Meeting

The Foreign Tax Credit.  Numerous provisions limit the ability to access foreign tax credits, such as sections 901(m) and 909, enacted in 2010.  Recent guidance, including Notice 2016-52 and expected regulations under section 901(m), provide additional guidance in respect of these provisions.  This panel will discuss recent developments impacting the foreign tax credit.