United States Government Publishing Office
publisher
pbl
distributor
dst
United States
National Archives and Records Administration
Office of the Federal Register
author
aut
Government Organization
text
government publication
eng
FR
Regulatory Information
2007_register
executive
2010-09-22
article
Foreign Tax Credit: Notification of Foreign Tax Redeterminations
Proposed Rules
D09002ee1bdd9e2a0
D09002ee1bdd9e306
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document withdraws portions of the notice of proposed rulemaking published on June 23, 1988, relating to sections 905(c) and 6689 (the 1988 proposed regulations). In addition, in the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations relating to a taxpayer's obligation under section 905(c) of the Internal Revenue Code to notify the IRS of a foreign tax redetermination. The IRS and the Treasury Department are also issuing temporary regulations on Procedure and Administration under section 6689 relating to the civil penalty for failure to notify the IRS of a foreign tax redetermination as required under section 905(c). These temporary regulations affect taxpayers that have paid foreign taxes which have been redetermined and provide guidance needed to comply with statutory changes made to the applicable law by the Taxpayer Relief Act of 1997 and the American Jobs Creation Act of 2004. The text of those temporary regulations also serves as the text of these proposed regulations.
72 FR 62805
https://www.govinfo.gov/app/details/FR-2007-11-07/E7-21727
E7-21727
fr07no07-23
RIN 1545-AC09
4830-01-P
REG-209020-86
https://www.govinfo.gov/app/details/FR-2007-11-07/E7-21727
https://www.govinfo.gov/content/pkg/FR-2007-11-07/html/E7-21727.htm
https://www.govinfo.gov/content/pkg/FR-2007-11-07/pdf/E7-21727.pdf
Income Taxes
Reporting and Recordkeeping Requirements
Employment Taxes
Estate Taxes
Excise Taxes
Gift Taxes
Penalties
3 p.
62805
62807
72 FR 62805
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Code of Federal Regulations
Title 26 Part 301
26 CFR Part 301
Regulation Identification Number 1545-AC09
RIN 1545-AC09
Foreign Tax Credit: Notification of Foreign Tax Redeterminations; Federal Register Vol. 72, Issue
PRORULE
E7-21727
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2008-02-05
REG-209020-86
4830-01-P
E7-21727
Partial withdrawal of notice of proposed rulemaking and notice of proposed rulemaking by cross-reference to temporary regulations.
This document withdraws portions of the notice of proposed rulemaking published on June 23, 1988, relating to sections 905(c) and 6689 (the 1988 proposed regulations). In addition, in the Rules and Regulations section of this issue of the Federal Register, the IRS and the Treasury Department are issuing temporary regulations relating to a taxpayer's obligation under section 905(c) of the Internal Revenue Code to notify the IRS of a foreign tax redetermination. The IRS and the Treasury Department are also issuing temporary regulations on Procedure and Administration under section 6689 relating to the civil penalty for failure to notify the IRS of a foreign tax redetermination as required under section 905(c). These temporary regulations affect taxpayers that have paid foreign taxes which have been redetermined and provide guidance needed to comply with statutory changes made to the applicable law by the Taxpayer Relief Act of 1997 and the American Jobs Creation Act of 2004. The text of those temporary regulations also serves as the text of these proposed regulations.
Written or electronic comments and requests for a public hearing must be received by February 5, 2008.
Concerning the proposed regulations, Teresa Burridge Hughes, (202) 622-3850 (not a toll-free number); concerning the submission of comments, Kelly Banks, (202) 622-7180 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Employment Taxes
Estate Taxes
Excise Taxes
Gift Taxes
Penalties
Income taxes:
Foreign tax credit; notification and adjustment due to foreign tax redeterminations; cross-reference; withdrawn in part,
www.regulations.gov
Federal Register
Vol. 72, no. 215
Office of the Federal Register, National Archives and Records Administration
2007-11-07
continuing
daily
deposited
born digital
340 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2007-11-07
P0b002ee18094593e
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr07no07
https://www.govinfo.gov/app/details/FR-2007-11-07
https://www.govinfo.gov/content/pkg/FR-2007-11-07/pdf/FR-2007-11-07.pdf
https://www.govinfo.gov/content/pkg/FR-2007-11-07/xml/FR-2007-11-07.xml
fdlp
62767
63095
DGPO
2010-09-22
2023-05-02
FR-2007-11-07
machine generated
eng
FR
FR-2007-11-07
72
215