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TREAS/IRS | RIN: 1545-BR23 | Publication ID: Fall 2024 |
Title: ●Availability of Dividends Received Deduction in Connection with Certain Sales of Stock of Foreign Corporations | |
Abstract:
Proposed regulations illustrating the application of the anti-abuse rule under existing regulations. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.245A-5 | |
Legal Authority: 26 U.S.C. 245A 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-124575-23 (NPRM) Drafter attorney: Brittany Dobi (202) 317-5469 Drafter reviewer: Teisha Ruggiero (646) 259-8116 Treasury attorneys: Brett Bloom (202) 622-6596; and Paul Crispino (202) 622-2754 INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | 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 | |
Agency Contact: Brittany N. Dobi Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 4579, Washington, DC 20224 Phone:202 317-5469 Fax:855 589-8671 Email: brittany.n.dobi@irscounsel.treas.gov |