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TREAS/IRS RIN: 1545-BN01 Publication ID: Spring 2022 
Title: Rules Relating to Refunds of Foreign Tax for Which an Election was Made Under Section 853 
Abstract:

This notice of proposed rulemaking will contain proposed rules for the coordination of the requirements under sections 853 and 905(c) when a regulated investment company receives a refund of a foreign tax which was treated as paid by its shareholders under section 853(b)(2).

 
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 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 853    26 U.S.C. 905(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2022 
Additional Information: REG-130353-15 (NPRM) Drafter attorney: Corina Braun (202) 317-6936 Reviewer attorney: Michael I. Gilman (202) 317-6936 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Corina Braun
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Email: corina.braun@irscounsel.treas.gov