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TREAS/IRS RIN: 1545-BR23 Publication ID: Fall 2024 
Title: ●Availability of Dividends Received Deduction in Connection with Certain Sales of Stock of Foreign Corporations 
Abstract:

Proposed regulations illustrating the application of the anti-abuse rule under existing regulations.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.245A-5   
Legal Authority: 26 U.S.C. 245A    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2024 
Additional Information: REG-124575-23 (NPRM) Drafter attorney: Brittany Dobi (202) 317-5469 Drafter reviewer: Teisha Ruggiero (646) 259-8116 Treasury attorneys: Brett Bloom (202) 622-6596; and Paul Crispino (202) 622-2754 INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
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 
Agency Contact:
Brittany N. Dobi
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-5469
Fax:855 589-8671
Email: brittany.n.dobi@irscounsel.treas.gov