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TREAS/IRS RIN: 1545-BJ26 Publication ID: Fall 2010 
Title: Limitation on Earnings and Profit Taken Into Account Under Section 304(b)(2) in Certain Acquisitions by Foreign Corporations (Temporary) 
Abstract: These temporary regulations limit the earnings and profit of a foreign acquiring corporation taken into account under section 304(b)(2). 
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 1.304-B   
Legal Authority: 26 USC 7805    26 USC 0304(b)(5)(B)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2010    
Additional Information: REG-101691-10 Drafting Attorney: Robert B. Williams Jr. (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-BJ25 
Agency Contact:
Robert B. Williams Jr.
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: robert.williams@irscounsel.treas.gov