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TREAS/IRS RIN: 1545-AP36 Publication ID: Spring 1997 
Title: Section 905(b) Regulations 
Abstract: This regulation will address the substantiation of foreign tax credits. 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 905   
Timetable:
Action Date FR Cite
NPRM  01/13/1997  62 FR 1700   
NPRM Comment Period End  04/14/1997  62 FR 1700   
Final Action  12/00/1997    
Additional Information: REG-208288-90 (INTL-087-90) ^PDrafting attorney: Joan Thomsen (202) 622-3840. ^PReviewing attorney: Phyllis E. Marcus (202) 622-3840. ^PCompleted in error in the October 1995 Unified Agenda. ^PCC:INTL ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Joan M. Thomsen
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3850