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TREAS/IRS RIN: 1545-BK49 Publication ID: Spring 2014 
Title: Identification and Suspension of Foreign Taxes and Foreign Tax Credits Until Related Income Is Taken Into Account 
Abstract: This regulation will provide rules for identifying and suspending foreign taxes and foreign tax credits that have been split from related foreign income. 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 0909    26 USC 0901    26 USC 0704    26 USC 0904    26 USC 0905   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  02/14/2012  77 FR 8184   
NPRM Comment Period End  05/14/2012 
Final Action  06/00/2014 
Additional Information: REG-132736-11 Drafting attorney: Suzanne M. Walsh (202) 622-3850 Reviewing attorney: Jeffrey L. Parry (202) 622-3850 Treasury attorney: Ginny Chung (202) 622-9461 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK50 
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