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TREAS/IRS RIN: 1545-BN01 Publication ID: Fall 2015 
Title: ●Rules Relating to Refunds of Foreign Tax for Which an Election Was Made Under Section 853 
Abstract:

This notice of proposed rulemaking will contain proposed rules for the coordination of the requirements under sections 853 and 905(c) when a regulated investment company receives a refund of a foreign tax which was treated as paid by its shareholders under section 853(b)(2).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: Not Yet Determined   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2015 
Additional Information: REG-130353-15 Drafting Attorney: Larry R. Pounders (202) 317-6936 Reviewing Attorney: Michael I. Gilman (202) 317-6936 Treasury Attorney: Unassigned CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Larry Pounders Jr.
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Email: larry.r.pounders@irscounsel.treas.gov