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TREAS/IRS RIN: 1545-BP62 Publication ID: Fall 2023 
Title: Guidance Under Section 954(b)(4) (Rules for High-Taxed Subpart F Income) and Section 964 (Rules for Determining the Earnings and Profits of a Foreign Corporation) 

Guidance under section 954(b)(4) for high-taxed subpart F income and section 964 for determining the earnings and profits of a foreign corporation.

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: No 
CFR Citation: 26 CFR 1.951A-2    26 CFR 1.954-1    26 CFR 1.964-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 951A    26 U.S.C. 954    26 U.S.C. 964   
Legal Deadline:  None
Action Date FR Cite
NPRM  07/23/2020  85 FR 44650   
NPRM Comment Period End  09/21/2020 
Final Action  10/00/2024 
Additional Information: REG-127732-19 (Final) Drafter attorney: Jorge Oben (202) 317-6934 Reviewer attorney: Larry Pounders (202) 317-6934 Treasury attorney: James Wang (202) 622-2198 CC:INTL:B02
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:
Jorge Oben
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4579,
Washington, DC 20224
Phone:202 317-4983
Fax:855 584-5146