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TREAS/IRS RIN: 1545-BJ81 Publication ID: Fall 2010 
Title: ●Determining a Partner's Interest in a Partnership for Foreign Tax Credit Splitting Events 
Abstract: These proposed regulations provide guidance on the interaction of sections 704 and 909 to determine a partner's interest in a partnership for foreign tax credit splitting events. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 704    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2011    
Additional Information: REG-135096-10 Drafting attorney: Benjamin H. Weaver (202) 622-3050 Reviewing attorney: Cornelia J. Schnyder (202) 622-3050 Treasury attorney: Robert Crnkovich (202) 622-0843 CC: PSI
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:
Benjamin H. Weaver
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6727
Email: benjamin.h.weaver@irscounsel.treas.gov