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TREAS/IRS

RIN: 1545-BF76

Publication ID: Fall 2008

Title: Guidance on Determination of Interest Expense Allocable in a Global Dealing Operation
Abstract: This regulation will address guidance on determination of interest expense allocable in a global dealing operation; coordination of interest expense allocable to global dealing operation with interest allocation rules of section 861, and determination of interest deduction of foreign corporations under section 882.
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: Undetermined	Unfunded Mandates: Undetermined
CFR Citation: 26 CFR 1
Legal Authority: 26 USC 7805    26 USC 0882    26 USC 0861    26 USC 0864

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2008

Additional Information: REG-125604-06 Drafting attorney: Mark E. Erwin (202) 622-3870 Reviewing attorney: Steven D. Jensen (202) 622-3870 Treasury attorney: Jesse Eggert (202) 622-1540 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: Mark E. Erwin Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3870 Email: mark.e.erwin@irscounsel.treas.gov