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TREAS/IRS RIN: 1545-AY54 Publication ID: Fall 2008 
Title: Previously Taxed Earnings and Profits Under Subpart F 
Abstract: This regulation will address the determination of previously taxed earnings and profits under subpart F. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 959   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/29/2006  71 FR 51155   
NPRM Comment Period End  11/27/2006    
Final Action  12/00/2008    
Additional Information: REG-121509-00 Drafting attorney: John H. Seibert (202) 622-3860 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:
John H. Seibert
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860
Email: john.h.seibert@irscounsel.treas.gov