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TREAS/IRS RIN: 1545-BO21 Publication ID: Fall 2023 
Title: Classification of Foreign Entities for U.S. Tax Purposes 
Abstract:

Notice of proposed rulemaking regarding characterization of foreign entities for U.S. tax purposes, including updating the list of foreign per se corporate entities under section 301.7701-2(b)(8).

 
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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7701    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/00/2024 
Additional Information: REG-132697-17 (NPRM) Drafter attorney: Ronald Gootzeit (202) 317-6937 Reviewer attorney: Andrew Wigmore (202) 317-5443 Treasury attorney: James Wang (202) 622-2198 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 
Agency Contact:
Ronald M. Gootzeit
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: ronald.m.gootzeit@irscounsel.treas.gov