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TREAS/IRS RIN: 1545-BO54 Publication ID: Spring 2019 
Title: Guidance Related to Section 951A (Global Intangible Low-Taxed Income Regulations) 

Regulations providing guidance regarding the inclusion of global intangible low-taxed income by United States shareholders under section 951A.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 951A   
Legal Deadline:  None
Action Date FR Cite
NPRM  10/10/2018  83 FR 51072   
NPRM Comment Period End  11/26/2018 
Final Action  06/00/2019 
Additional Information: REG-104390-18 Drafting attorney: Michael Kaercher (202) 317-6934 Reviewing attorney: Kristine Crabtree (202) 317-6934 Treasury attorney: Gary Scanlon (202) 622-0224 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:
Michael Kaercher
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934