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TREAS/IRS RIN: 1545-BN72 Publication ID: Spring 2019 
Title: Foreign Tax Credit Splitting Events Related to Foreign-Initiated Adjustments 
Abstract:

This proposed regulation will implement the recently published Notice 2016-52 published October 3, 2016, in Internal Revenue Bulletin 2016-40.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
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. 909    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-133545-16 Drafting attorney: Jeffrey L. Parry (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:
Jeffrey L. Parry
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4555,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: jeffrey.l.parry@irscounsel.treas.gov