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TREAS/IRS RIN: 1545-BO61 Publication ID: Spring 2025 
Title: Exclusion From Gross Income of Previously Taxed Earnings and Profits 
Abstract:

These regulations will provide guidance concerning the determination of previously taxed earnings and profits and related basis under subpart F and GILTI.

 

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 959    26 U.S.C. 961   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/02/2024  89 FR 95362   
NPRM Comment Period End  03/03/2025 
Final Action  05/00/2026 
Additional Information: REG-105479-18 (NPRM) Drafter attorney: Elena Madaj (202) 317-3576 Reviewer attorney: Chadwick Rowland (202) 317-5005 Treasury attorney: Brenda Zent (202) 622-6894 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 
Agency Contact:
Elena Madaj
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW , Room 4579 ,
Washington, DC 20224
Phone:202 317-3576
Fax:855 589-8671
Email: elena.m.madaj@irscounsel.treas.gov