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TREAS/IRS | RIN: 1545-BF76 | Publication ID: Spring 2009 |
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 |
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Timetable:
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Additional Information: REG-125604-06 Drafting attorney: D. Peter Merkel (202) 622-3870 Reviewing attorney: Mark E. Erwin (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: D. Peter Merkel Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6938 Fax:202 317-4922 Email: david.p.merkel@irscounsel.treas.gov |