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TREAS/IRS | RIN: 1545-AC09 | Publication ID: Fall 2018 |
Title: Foreign Tax Credit: Notification of Foreign Tax Redeterminations | |
Abstract:
The regulations will establish procedures for taxpayers by which they must notify the IRS of a change in foreign tax liability for a taxable year for which they claimed the foreign tax credit. In addition, the regulations set forth deadlines for compliance with the notification requirements; failure to meet those deadlines may result in the imposition of penalties. |
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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 13771 Designation: Other | |
CFR Citation: 26 CFR 1 26 CFR 301 26 CFR 602 | |
Legal Authority: 26 U.S.C. 0905 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-209020-86 (INTL-061-86) Drafting attorney: Larry Pounders Jr. (202) 317-6936 Reviewing attorney: Barbara A. Felker (202) 317-6936 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Larry Pounders Jr. Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6934 Email: larry.r.pounders@irscounsel.treas.gov |