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TREAS/IRS RIN: 1545-BP21 Publication ID: Spring 2019 
Title: ●Follow-on Guidance Related to the Foreign Tax Credit, including Guidance Implementing Changes Made by the Tax Cuts and Jobs Act 

Proposed regulations relating to follow-on guidance for changes to the foreign tax credit after the Tax Cuts and Jobs Act.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:
Action Source Description Date
NPRM  Statutory    08/30/2019 
Action Date FR Cite
NPRM  08/00/2019 
Additional Information: REG-105495-19 (NPRM) 1. Drafting attorney: Jeffery Cowan -202-317-4924 2. Reviewing attorney: Barbara Felker – 202-317-4925 3. Treasury attorney: Jason Yen – 202-622-1776 CC:INTL:B03
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Jeffrey P. Cowan
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922