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TREAS/IRS RIN: 1545-BK55 Publication ID: Spring 2019 
Title: Overall Foreign Loss Recapture on Property Dispositions  

This regulation will revise existing regulations regarding overall foreign loss recapture under section 904(f) and the high tax income provisions under section 1.904-4(c).

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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/25/2012  77 FR 37837   
NPRM Comment Period End  08/24/2012 
Final Action  12/00/2019 
Additional Information: REG-134935-11 Drafting attorney: Jeffrey L. Parry (202) 317-6936 Reviewing attorney: Barbara Felker (202) 317-6936 Treasury attorney: N/A 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 
Related RINs: Related to 1545-BK56 
Agency Contact:
Jeffrey L. Parry
Senior Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4555,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922