View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BF47 Publication ID: Fall 2010 
Title: Guidance Under Section 7874 Regarding Surrogate Foreign Corporations 
Abstract: This document will add proposed regulations under section 7874 of the Internal Revenue Code relating to the determination of whether a foreign entity is treated as a surrogate foreign corporation under section 7874(a)(2)(B). A new set of temporary regulations is being issued in conjunction with these proposed regulations, and the text of those temporary regulations will serve as the text of these proposed regulations. 
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: No 
CFR Citation: 26 CFR 1    26 CFR 1.7874-2   
Legal Authority: 26 USC 7805    26 USC 7874   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/06/2006  71 FR 32495   
NPRM Comment Period End  09/05/2006    
Public Hearing  10/24/2006  71 FR 32495   
Second NPRM  06/12/2009  74 FR 27947   
Second NPRM Comment Period End  09/10/2009    
Final Action  06/00/2011    
Additional Information: REG-112994-06 Drafting attorney: Milton M. Cahn (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 Treasury attorney: Jose Murillo (202) 622-5166 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 
Related RINs: Related to 1545-BI81 
Agency Contact:
Milton M. Cahn
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6939
Fax:855 576-9225
Email: milton.m.cahn@irscounsel.treas.gov