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TREAS/IRS RIN: 1545-BK41 Publication ID: Fall 2013 
Title: Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit 
Abstract: This regulation will provide guidance relating to payments attributable to structured passive investment arrangements. 
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 901   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/18/2011  76 FR 42076   
NPRM Comment Period End  10/17/2011    
Final Action  11/00/2013 
Additional Information: REG-126519-11 Drafting attorney: Jeffrey P. Cowan (202) 622-3850 Reviewing attorney: Michael I. Gilman (202) 622-3850 Treasury attorney: Elena Virgadamo (202) 622-2008 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK40 
Agency Contact:
Jeffrey P. Cowan
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: jeffrey.p.cowan@irscounsel.treas.gov