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TREAS/IRS RIN: 1545-BG08 Publication ID: Fall 2023 
Title: Income of Foreign Governments and International Organizations 

These regulations will provide rules regarding the taxation of income of foreign governments and international organizations.

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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0892   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/03/2011  76 FR 68119   
NPRM Comment Period End  02/01/2012 
NPRM Comment Period Reopened  12/29/2022  87 FR 80108   
NPRM Comment Period End  02/27/2023 
Final Action  05/00/2024 
Additional Information: REG-146537-06 (Final) Drafting attorney: Jack Zhou (202) 317-5467 Reviewing attorney: Joel Deuth (202) 317-4931 Treasury attorney: Huzefa Mun (202) 821-2011 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 
Related RINs: Related to 1545-AL93 
Agency Contact:
Joel S. Deuth
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4931