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TREAS/IRS RIN: 1545-BO62 Publication ID: Spring 2019 
Title: Foreign Tax Credit Guidance Under Tax Cuts and Jobs Act (TCJA) 

These regulations will provide guidance concerning foreign tax credit issues arising under TCJA.

Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 902    26 U.S.C. 904    26 U.S.C. 960   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/07/2018  83 FR 63200   
NPRM Comment Period End  02/05/2019 
Final Action  12/00/2019 
Additional Information: REG-105600-18 Drafting attorney: Jeffrey Parry (202) 317-6939 Reviewing attorney: Barbara Felker (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:
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