1545-BQ46 202410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Related to the Foreign Tax Credit, Including Cost Recovery, the Attribution Rule for Royalty Payments, and the Reattribution Asset Rule

These final regulations will provide guidance related to the foreign tax credit, including guidance with respect to the cost recovery requirement, the attribution rule for royalty payments, and the reattribution asset rule for purposes of categorizing foreign taxes. 

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 901(a) 26 CFR 861 26 CFR 903 26 U.S.C. 7805 No NPRM 11/22/2022 87 FR 71271 NPRM Comment Period End 01/23/2023 NPRM Notice of Public Hearing 02/15/2023 88 FR 7903 Final Action 09/00/2025 REG-112096-22 (Final) Drafter attorney: Moshe Dlott (202) 317- 6936 Reviewer attorney: Tianlin Shi (202) 317-6987 Treasury attorney: Isaac Wood (202) 622-1011 and Deborah Tarwasokono (202) 557-0817 CC:INTL No None No No No Moshe Dlott Attorney 1545 Internal Revenue Service IRS 202 317-6936 moshe.a.dlott@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224