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TREAS/IRS | RIN: 1545-BM80 | Publication ID: Spring 2019 |
Title: Exception to Foreign Personal Holding Company Income for Foreign Currency Gain or Loss | |
Abstract:
These regulations will clarify and modify the exception to foreign personal holding company income for foreign currency gains and losses related to the needs of the issuers. Final regulations to permit election of mark-to-market timing convention for certain foreign currency gains and losses. |
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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 1.954-2 26 CFR 1.988-5 26 CFR 1.996-4 | |
Legal Authority: 26 U.S.C. 954(c)(1)(D) 26 U.S.C. 989(c) 26 U.S.C. 7805(a) 26 U.S.C. 996 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-119514-15 Drafting attorney: Jeffrey G. Mitchell (202) 317-6934 Treasury attorney: Brian Jenn (202) 622-5967 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: Jeffery G. Mitchell Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6934 |