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TREAS/IRS RIN: 1545-AC09 Publication ID: Fall 2013 
Title: Foreign Tax Credit: Notification of Foreign Tax Redeterminations 
Abstract: The regulations will establish procedures for taxpayers by which they must notify the IRS of a change in foreign tax liability for a taxable year for which they claimed the foreign tax credit. In addition, the regulations set forth deadlines for compliance with the notification requirements; failure to meet those deadlines may result in the imposition of penalties. 
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; 26 CFR 301; 26 CFR 602 
Legal Authority: 26 USC 0905; 26 USC 7805; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/23/1988  53 FR 23659 
Second NPRM  11/07/2007  72 FR 62805 
Second NPRM Comment Period End  02/05/2008   
Final Action  12/00/2013   
Additional Information: REG-209020-86 (INTL-061-86) Drafting attorney: Teresa B. Hughes (202) 622-3850 Reviewing attorney: Barbara A. Felker (202) 622-3850 Treasury attorney: Ginny Y. Chung (202) 622-9461 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:
Teresa B. Hughes
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3850
Fax:202 622-4476
Email: teresa.b.hughes@irscounsel.treas.gov

 
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