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TREAS/IRS | RIN: 1545-BP18 | Publication ID: Fall 2019 |
Title: Regulations Under Section 245A and Related Provisions | |
Abstract:
The Tax Cuts and Jobs Act of 2017 added section 245A to provide a dividends received deduction to certain domestic corporations for dividends received from certain foreign corporations. These proposed regulations will address the calculation of the deduction amount. |
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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. 7805 26 U.S.C. 245A |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-103470-19 Drafting attorney: Logan Kincheloe (202) 317-6937 Reviewing attorney: Robert Williams (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 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: Logan Kincheloe Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6937 Email: logan.m.kincheloe@irscounsel.treas.gov |