1545-BO62 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Foreign Tax Credit Guidance Under TCJA

These regulations will provide guidance concerning foreign tax credit issues arising under TCJA.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 902 26 U.S.C. 904 26 U.S.C. 960 No NPRM 08/00/2018 REG-105600-18 Drafting attorney: Jeffrey Parry (202) 317-6939 Reviewing attorney: Barbara Felker (202) 317-6936 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL No None No No No Jeffrey Parry L. Senior Counsel 1545 Internal Revenue Service IRS 202 317-6936 202 317-4922 jeffrey.l.parry@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4555, Washington DC 20224