View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BM57 Publication ID: Fall 2015 
Title: Allocation of Creditable Foreign Taxes (Temporary) 
Abstract:

This temporary regulation will provide rules for partnership allocations of foreign tax expenditures.

 
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 U.S.C. 7805    26 U.S.C. 0704   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2015 
Additional Information: REG-100861-15 Drafting attorney: Suzanne M. Walsh (202) 317-6936 Reviewing attorney: Jeffrey L. Parry (202) 317-6936. Treasury attorney: Doug Poms (202) 622-1754. CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM56 
Agency Contact:
Suzanne M. Walsh
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: suzanne.m.walsh@irscounsel.treas.gov