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TREAS/IRS RIN: 1545-BQ36 Publication ID: Spring 2022 
Title: ●Guidance on the Foreign Government Income Exemption and the Definition of Domestically-Controlled Qualified Investment Entities 

Guidance on the foreign government income exemption and the definition of domestically-controlled qualified investment entities.

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 
CFR Citation: 26 1.892-5 (revision)    26 1.897-1 (revision)    26 1.897(l)-1(revision)     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 892(c)    26 U.S.C. 897(l)(3)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  10/00/2022 
Additional Information: REG-100442-22 (NPRM) Drafter attorney: Milton Cahn (202) 317-6937 Reviewer: Kenneth Jeruchim (202) 317-6937 Treasury attorney: James Wang (202) 622-2198 CC:INTL:04
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BN89 
Agency Contact:
Milton Cahn
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6937