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TREAS/IRS RIN: 1545-BQ36 Publication ID: Spring 2024 
Title: Guidance on the Foreign Government Income Exemption and the Definition of Domestically-Controlled Qualified Investment Entities 
Abstract:

Guidance on the foreign government income exemption and the definition of domestically-controlled qualified investment entities.

 
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: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.892-5 (revision)    26 CFR 1.897-1 (revision)    26 CFR 1.897-9T (revision)   
Legal Authority: 26 U.S.C. 892(c)    26 U.S.C. 897(l)(3)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/29/2022  87 FR 80097   
NPRM Comment Period End  02/27/2023 
Final Action  07/00/2024 
Additional Information: REG-100442-22 (Final) Drafter attorneys: Concerning section 1.897-1, -9T: Arielle Borsos (202) 317-6937; Milton Cahn (202) 317-6937 Drafter attorney: Concerning section 1.892-5: Joel Deuth (202) 317-6938 Reviewer: Kenneth Jeruchim (202) 317-5448 Treasury attorneys: James Wang (202) 622-2198; Huzefa Mun (202) 821-2011 CC:INTL:B04
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BN89 
Agency Contact:
Arielle Borsos
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6937
Fax:855 589-8671
Email: arielle.m.borsos@irscounsel.treas.gov

Milton Cahn
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6937
Email: milton.m.cahn@irscounsel.treas.gov

Joel S. Deuth
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4931
Email:  joel.s.deuth@irscounsel.treas.gov