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TREAS/IRS RIN: 1545-BP94 Publication ID: Spring 2025 
Title: Guidance on Passive Foreign Investment Companies Held Through Domestic Partnerships 
Abstract:

Guidance on passive foreign investment companies and controlled foreign corporations held by domestic partnerships and S corporations and related person insurance income.

 
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: Deregulatory 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1298   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM and Partial Withdrawal of NPRM  01/25/2022  87 FR 3890   
NPRM Comment Period End  04/25/2022 
Final Rule  05/00/2026 
Additional Information: REG-118250-20 (Final) Drafting attorney: Edward Tracy (202) 317-6934 Reviewer attorney: Leni Perkins (202) 317-6934 Treasury attorney: Paul Crispino (202) 622-2754 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:
Edward J. Tracy
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4559,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4922
Email: edward.j.tracyjr@irscounsel.treas.gov