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TREAS/IRS | RIN: 1545-AY30 | Publication ID: Fall 2008 |
Title: Taxable Years of Controlled Foreign Corporations (CFCs) | |
Abstract: This regulation will provide definitions and rules for determining the required year for certain CFCs. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 898 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-108523-00 Drafting attorney: Jeffrey L. Vinnik (202) 622-3840 Reviewing attorney: Phyllis E. Marcus (202) 622-3840 CC: INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Jeffrey L. Vinnik Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3810 Email: jeffrey.l.vinnik@irscounsel.treas.gov |