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TREAS/IRS | RIN: 1545-BP62 | Publication ID: Fall 2023 |
Title: Guidance Under Section 954(b)(4) (Rules for High-Taxed Subpart F Income) and Section 964 (Rules for Determining the Earnings and Profits of a Foreign Corporation) | |
Abstract:
Guidance under section 954(b)(4) for high-taxed subpart F income and section 964 for determining the earnings and profits of a foreign corporation. |
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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: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.951A-2 26 CFR 1.954-1 26 CFR 1.964-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 951A 26 U.S.C. 954 26 U.S.C. 964 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-127732-19 (Final) Drafter attorney: Jorge Oben (202) 317-6934 Reviewer attorney: Larry Pounders (202) 317-6934 Treasury attorney: James Wang (202) 622-2198 CC:INTL:B02 | |
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: Jorge Oben Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4579, Washington, DC 20224 Phone:202 317-4983 Fax:855 584-5146 Email: jorge.m.oben@irscounsel.treas.gov |