1545-BP21 202004 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Follow-on Guidance Related to the Foreign Tax Credit, Including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act

Proposed regulations relating to follow-on guidance for changes to the foreign tax credit after the Tax Cuts and Jobs Act.

]]> Other Significant Previously Published in The Unified Agenda Final Rule Stage No No Other None 26 U.S.C. 7805 Statutory NPRM 08/30/2019 No NPRM 12/17/2019 84 FR 69124 NPRM Comment Period End 02/18/2020 Final Action 10/00/2020 REG-105495-19 (NPRM) Drafting attorney: Jeffery Cowan (202) 317-4924 Reviewing attorney: Barbara Felker (202) 317-4925 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL:B03 No No Federal No No No Yes Jeffrey Cowan P. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6936 202 317-4922 jeffrey.p.cowan@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224