View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BP96 Publication ID: Fall 2020 
Title: ●Election to Allocate and Apportion Interest Expense on Worldwide Basis 
Abstract:

Regulations will provide guidance on the 864(f) election to allocate and apportion interest expense on a worldwide basis.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
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: 26 CFR 864(f)     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 864(f)(5)(F)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2021 
Additional Information: REG-122798-20 (NPRM) Drafting attorney: Moshe Dlott (202) 317-4967 Reviewing attorney: Jeffrey Parry (202) 317-4916 Treasury attorney: Isaac Wood (202) 923-8177 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Moshe Dlott
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4967
Email: moshe.a.dlott@irscounsel.treas.gov