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TREAS/IRS RIN: 1545-BO61 Publication ID: Fall 2023 
Title: Exclusion From Gross Income of Previously Taxed Earnings and Profits 

These regulations will provide guidance concerning the determination of previously taxed earnings and profits and related basis under subpart F and GILTI.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
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. 959   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-105479-18 (NPRM) Drafter attorney: Chadwick Rowland (202) 317-5005 Reviewer attorney: Kenneth Jeruchim (202) 317-5448 Treasury attorney: Brenda Zent (202) 622-6894 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:
Chadwick Rowland
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20024
Phone:202 317-5005
Fax:855 589-8671