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TREAS/IRS | RIN: 1545-AY54 | Publication ID: Spring 2014 |
Title: Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property | |
Abstract: This regulation addresses the determination of previously taxed earnings and profits under subpart F. | |
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 959 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-121509-00 Drafting attorney: Kristine Crabtree (202) 317-6934 Reviewing attorney: Jeffrey G. Mitchell (202) 317-6934 Treasury attorney: Brian Jenn (202) 622-5967 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: Kristine A. Crabtree Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4710, Washington, DC 20224 Phone:202 317-6934 Fax:202 317-4982 Email: kristine.a.crabtree@irscounsel.treas.gov |