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TREAS/IRS | RIN: 1545-BK49 | Publication ID: Fall 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. |
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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 |
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Timetable:
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Additional Information: REG-132736-11 Drafting attorney: Suzanne M. Walsh (202) 622-3850 Reviewing attorney: Jeffrey L. Parry (202) 622-3850 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 |