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TREAS/IRS RIN: 1545-AX72 Publication ID: Spring 2014 
Title: Allocation and Apportionment of Interest Expense and Certain Other Expenses 
Abstract: These regulations provide rules for the allocation and apportionment of interest expenses and certain other expenses for purposes of the foreign tax credit and certain other international tax provisions. 
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 864    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/05/1990  55 FR 3750   
Final Action  12/00/2014 
Additional Information: REG-117608-99 Drafting attorney: Jeffrey L. Parry (202) 317-6936 Reviewing attorney: Barbara A. Felker (202) 317-6936 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:
Jeffrey L. Parry
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4555,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: jeffrey.l.parry@irscounsel.treas.gov