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TREAS/IRS | RIN: 1545-AP36 | Publication ID: Fall 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:
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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 |