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TREAS/IRS RIN: 1545-BQ46 Publication ID: Fall 2022 
Title: ●Guidance Related to the Foreign Tax Credit, Including Cost Recovery, the Attribution Rule for Royalty Payments, and the Reattribution Asset Rule 
Abstract:

These proposed regulations will provide guidance related to the foreign tax credit, including guidance with respect to the cost recovery requirement, the attribution rule for royalty payments, and the reattribution asset rule for purposes of categorizing foreign taxes. 

 
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 CFR 901(a)    26 CFR 861    26 CFR 903     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2022 
Additional Information: REG-112096-22 (NPRM) Drafter attorney: Teisha Ruggiero (202) 317-5282 Reviewer attorney: Tianlin Shi (202) 317-6987 Treasury attorney: Isaac Wood (202) 622-1011 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:
Teisha M. Ruggiero
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:646 259-8116
Email: teisha.m.ruggiero@irscounsel.treas.gov