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TREAS/IRS RIN: 1545-BP18 Publication ID: Spring 2019 
Title: ●Regulations Under Section 245A and Related Provisions 
Abstract:

The Tax Cuts and Jobs Act of 2017 added section 245A to provide a dividends received deduction to certain domestic corporations for dividends received from certain foreign corporations.  These proposed regulations will address the calculation of the deduction amount.

 
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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 245A   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-103470-19 Drafting attorney: Logan Kincheloe (202) 317-6937 Reviewing attorney: Robert Williams (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 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 
Agency Contact:
Logan Kincheloe
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Email: logan.m.kincheloe@irscounsel.treas.gov