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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 

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
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936