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TREAS/IRS RIN: 1545-BM56 Publication ID: Spring 2019 
Title: Allocation of Creditable Foreign Taxes 

This regulation will provide rules for partnership allocations of foreign tax expenditures.

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    26 U.S.C. 0704   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/04/2016  81 FR 5966   
NPRM Comment Period End  05/04/2016 
Final Action  09/00/2019 
Additional Information: REG-100861-15 Drafting attorney: Suzanne M. Walsh (202) 317-6936 Reviewing attorney: Jeffrey L. Parry (202) 317-6936 Treasury attorney: Jason Yen (202) 622-1776 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:
Suzanne M. Walsh
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922