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TREAS/IRS | RIN: 1545-BP19 | Publication ID: Spring 2019 |
Title: ●Tax Cuts and Jobs Act (TCJA) Foreign Tax Credit Guidance | |
Abstract:
This document will finalize proposed regulations 1.861-8; 1.861-9; 1.861-10; 1.861-11; 1.861-12(a), (c)(3),(4), (d)(2), (k); 1.861-13; 1.861-14; 1.861-17; 1.901(j)-1; 1.904-1; 1.904-2; 1.904-3; 1.904-4; 1.904-5; 1.904-6; 1.904(b)-3; 1.904(f)-12; 1.952-1; 1.954-1; 1.960-1; 1.960-2; 1.960-3; 1.960-4; 1.960-5; 1.960-6; 1.960-7; and 1.965-5 concerning foreign tax credit issues arising under TCJA. The proposed regulations were published in the Federal Register on December 7, 2018, as part of REG-105600-18, RIN 1545-BO62. |
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Agency: Department of the Treasury(TREAS) | Priority: Economically Significant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Yes | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 902 26 U.S.C. 904 26 U.S.C. 960 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-103976-19 Drafting attorney: Jeffrey L. Parry (202) 317-6936 Reviewing attorney: Barbara 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 | |
Related RINs: Split from 1545-BO62 | |
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 |