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TREAS/IRS | RIN: 1545-BM56 | Publication ID: Spring 2016 |
Title: Allocation of Creditable Foreign Taxes | |
Abstract:
This regulation will provide rules for partnership allocations of foreign tax expenditures.
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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: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0704 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-100861-15 Drafting attorney: Suzanne M. Walsh (202) 317-6936 Reviewing attorney: Jeffrey L. Parry (202) 317-6936 CC:INTL | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: Undetermined |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
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 |