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TREAS/IRS RIN: 1545-AC10 Publication ID: Spring 2009 
Title: Income Tax--Definition of Qualified Possession Source Investment Income for Purposes of Puerto Rico and Possession Tax Credit 
Abstract: This regulation will provide rules with respect to what constitutes qualified possession source investment income for purposes of the Puerto Rico and possession tax credit. 
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 936   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/21/1986  51 FR 2726   
Final Action  12/00/2009    
Additional Information: REG-209013-86 (INTL-44-86) Drafting attorney: Joseph P. Dewald (202) 435-5265 Reviewing attorney: John E. Hinding (202) 435-5265 CC: INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Joseph P. Dewald
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 435-5265
Email: joseph.p.dewald@irscounsel.treas.gov