View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BR10 Publication ID: Spring 2025 
Title: Income of Foreign Governments and International Organizations 
Abstract:

These regulations will provide rules regarding the taxation of income of foreign governments.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 892(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-101952-24 (NPRM) Drafter attorney: Jack Zhou (202) 317-5467 Reviewer attorney: Joel Deuth (202) 317-4931 Treasury Attorney: Huzefa Mun (202) 821-2011 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG08, Related to 1545-AL93 
Agency Contact:
Jack Zhou
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4562,
Washington, DC 20224
Phone:202 317-5467
Email: zhizhong.j.zhou@irscounsel.treas.gov