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TREAS/IRS RIN: 1545-BP19 Publication ID: Fall 2019 
Title: Tax Cuts and Jobs Act (TCJA) Foreign Tax Credit Guidance 
Abstract:

This document will finalize proposed regulations 1.861-8; 1.861-9; 1.861-10; 1.861-11; 1.861-12(a), (c)(3),(4), (d)(2), (k); 1.861-13; 1.861-14; 1.861-17; 1.901(j)-1; 1.904-1; 1.904-2; 1.904-3; 1.904-4; 1.904-5; 1.904-6; 1.904(b)-3; 1.904(f)-12; 1.952-1; 1.954-1; 1.960-1; 1.960-2; 1.960-3; 1.960-4; 1.960-5; 1.960-6; 1.960-7; and 1.965-5 concerning foreign tax credit issues arising under TCJA.  The proposed regulations were published in the Federal Register on December 7, 2018, as part of REG-105600-18, RIN 1545-BO62.

 
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
Timetable:
Action Date FR Cite
Final Action  09/00/2020 
Additional Information: REG-103976-19 Drafting attorney: Jeffrey L. Parry (202) 317-6936 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 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Split from 1545-BO62 
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