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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) | |
Abstract:
These regulations will provide guidance concerning foreign tax credit issues arising under TCJA. |
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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 |
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Timetable:
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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 Email: jeffrey.l.parry@irscounsel.treas.gov |