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TREAS/IRS RIN: 1545-BF71 Publication ID: Spring 2009 
Title: Determination of Interest Expense Deduction of Foreign Corporations 
Abstract: These rules provide the allocation of interest expense of foreign corporations to income effectively connected with a trade or business within the United States, and coordination with the branch profits tax and income tax treaties. 
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    26 USC 882   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/17/2006  71 FR 47459   
NPRM Comment Period End  11/15/2006    
Final Action  12/00/2009    
Additional Information: REG-120509-06 Drafting attorney: D. Peter Merkel (202) 622-3870 Reviewing attorney: Mark E. Erwin (202) 622-3870 Treasury attorney: Jesse Eggert (202) 622-1540 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BF70 
Agency Contact:
D. Peter Merkel
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922
Email: david.p.merkel@irscounsel.treas.gov