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TREAS/IRS RIN: 1545-BQ46 Publication ID: Spring 2025 
Title: Guidance Related to the Foreign Tax Credit under Sections 901, 903 and 861 
Abstract:

These final regulations will provide guidance related to the foreign tax credit under sections 901, 903 and 861.  The IRS and Treasury solicited and received public comments on the proposed rules, and a public hearing was held on February 15, 2023.  The IRS and Treasury are reviewing and considering those comments.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 901(a)    26 CFR 861    26 CFR 903     (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  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  05/00/2026 
Additional Information: 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
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:
Moshe Dlott
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Email: moshe.a.dlott@irscounsel.treas.gov