1545-BP62 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Under Section 954(b)(4) (Rules for High-Taxed Subpart F Income) and Section 964 (Rules for Determining the Earnings and Profits of a Foreign Corporation)

Guidance under section 954(b)(4) for high-taxed subpart F income and section 964 for determining the earnings and profits of a foreign corporation.

]]> Economically Significant Previously Published in The Unified Agenda Final Rule Stage Yes No 26 CFR 1.951A-2 26 CFR 1.954-1 26 CFR 1.964-1 26 U.S.C. 7805 26 U.S.C. 951A 26 U.S.C. 954 26 U.S.C. 964 No NPRM 07/23/2020 85 FR 44650 NPRM Comment Period End 09/21/2020 Final Action 05/00/2024 REG-127732-19 (NPRM) Drafter attorney: Jorge Oben (202) 317-6934 Reviewer attorney: Larry Pounders (202) 317-6934 Treasury attorney: James Wang (202) 622-2198 CC:INTL:B02 No No None No No No Jorge Oben Attorney 1545 Internal Revenue Service IRS 202 317-4983 855 584-5146 jorge.m.oben@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4579, Washington DC 20224