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TREAS/IRS RIN: 1545-BI63 Publication ID: Spring 2021 
Title: Tax Accounting Elections on Behalf of Foreign Corporations 

These regulations clarify the application of regulation section 1.964-1 relating to tax accounting elections on behalf of foreign corporations.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.964   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0964(a)   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/04/2011  76 FR 68370   
NPRM Comment Period End  02/02/2012 
Final Action  12/00/2021 
Additional Information: REG-114749-09 (Final) Drafter attorney: Natalie Punchak (202) 317-6934 Reviewer attorney: Leni C. Perkins (202) 317-6934 Treasury attorney: Wade Sutton (202) 622-1785 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:
Natalie Punchak
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934