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TREAS/IRS RIN: 1545-AM12 Publication ID: Spring 2011 
Title: Computation of a Branch's Taxable Income; Taxation of Exchange Gain or Loss on Branch Remittances 
Abstract: This regulation relates to branch rules and how to translate branch income, and the taxation of exchange gain or loss on branch remittances. 
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 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/25/1991  56 FR 48457   
NPRM-Withdrawn  09/07/2006  71 FR 52876   
Second NPRM  09/07/2006    
Second NPRM Comment Period End  12/06/2006    
Final Action  12/00/2011    
Additional Information: REG-208270-86 (INTL-965-86) Drafting attorney: Sheila Ramaswamy (202) 622-3870 Reviewing attorney: Jeffrey Dorfman (202) 622-3870 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sheila Ramaswamy
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:855 589-8672
Email: sheila.n.ramaswamy@irscounsel.treas.gov