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TREAS/IRS RIN: 1545-BF76 Publication ID: Spring 2011 
Title: Guidance on Determination of Interest Expense Allocable in a Global Dealing Operation 
Abstract: This regulation will address guidance on determination of interest expense allocable in a global dealing operation, coordination of interest expense allocable to global dealing operation with interest allocation rules of section 861, and determination of interest deduction of foreign corporations under section 882. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 0882    26 USC 0861    26 USC 0864    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-125604-06 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 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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