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TREAS/IRS | RIN: 1545-BO61 | Publication ID: Fall 2018 |
Title: Exclusion From Gross Income of Previously Taxed Earnings and Profits | |
Abstract:
These regulations will provide guidance concerning the determination of previously taxed earnings and profits under subpart F. |
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Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7835 26 U.S.C. 959 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-105479-18 Drafting attorney: Melinda Harvey (202) 317-6934 Reviewing attorney: Jeffery Mitchell (202) 317-6934 Treasury attorney: Brian Jenn (202) 622-5967 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Melinda E. Harvey Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6934 Email: melinda.e.harvey@irscounsel.treas.gov |