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TREAS/IRS RIN: 1545-BP21 Publication ID: Spring 2021 
Title: Allocation & Apportionment of Deductions & Foreign Taxes, Foreign Tax Redeterminations, FTC Disallowance Under 965(g), Consolidated Groups, Hybrid Arrangements & Certain Payments Under 951A 
Abstract:

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

 
Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: Yes  Unfunded Mandates: No 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/17/2019  84 FR 69124   
NPRM Comment Period End  02/18/2020 
Notice of Public Hearing  05/01/2020  85 FR 25378   
Outline Period End  05/11/2020 
Final and Temporary Regulations; and Removal of Temporary Regulations (TD 9922)  11/20/2020  85 FR 71998   
Final and Temporary Regulations; and Removal of Temporary Regulations Effective  01/11/2021 
Additional Information: REG-105495-19 (NPRM) Drafter attorney: Jeffery Cowan (202) 317-4924 Reviewer attorney: Barbara Felker (202) 317-4925 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL:B03
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jeffrey P. Cowan
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: jeffrey.p.cowan@irscounsel.treas.gov