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TREAS/IRS RIN: 1545-BO55 Publication ID: Fall 2019 
Title: Section 250 Regulations 

Regulations providing guidance regarding the deductions for foreign derived intangible income and global intangible low-taxed income.

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously 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. 250   
Legal Deadline:  None
Action Date FR Cite
NPRM  03/06/2019  84 FR 8188   
NPRM Comment Period End  05/06/2019 
Final Action  09/00/2020 
Additional Information: REG-104464-18 Drafting attorney: Jason Yen (202) 317-1776 Reviewing attorney: Jeff Mitchell (202) 317-6934 Treasury attorney: Gary Scanlon (202) 622-0224
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
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:
Leni C. Perkins
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934