United States Government Publishing Office
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United States
National Archives and Records Administration
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government publication
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FR
Regulatory Information
2019_register
executive
2019-06-06
article
Exception for Interests Held by Foreign Pension Funds
Proposed Rules
D09002ee1c162cf9c
D09002ee1c162d038
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document contains proposed regulations regarding the exception from taxation with respect to gain or loss of a qualified foreign pension fund attributable to certain interests in United States real property. The proposed regulations also include rules for certifying that a qualified foreign pension fund is not subject to withholding on certain dispositions of, and distributions with respect to, certain interests in United States real property. The proposed regulations affect certain holders of certain interests in United States real property and withholding agents that are required to withhold tax on certain dispositions of, and distributions with respect to, such property.
84 FR 26605
https://www.govinfo.gov/app/details/FR-2019-06-07/2019-11291
2019-11291
fr07jn19-21
RIN 1545-BN89
4830-01-P
REG-109826-17
https://www.govinfo.gov/app/details/FR-2019-06-07/2019-11291
https://www.govinfo.gov/content/pkg/FR-2019-06-07/html/2019-11291.htm
https://www.govinfo.gov/content/pkg/FR-2019-06-07/pdf/2019-11291.pdf
Income Taxes
Reporting and Recordkeeping Requirements
19 p.
26605
26623
84 FR 26605
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BN89
RIN 1545-BN89
Exception for Interests Held by Foreign Pension Funds; Federal Register Vol. 84, Issue
PRORULE
2019-11291
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2019-09-05
REG-109826-17
4830-01-P
2019-11291
Notice of proposed rulemaking.
This document contains proposed regulations regarding the exception from taxation with respect to gain or loss of a qualified foreign pension fund attributable to certain interests in United States real property. The proposed regulations also include rules for certifying that a qualified foreign pension fund is not subject to withholding on certain dispositions of, and distributions with respect to, certain interests in United States real property. The proposed regulations affect certain holders of certain interests in United States real property and withholding agents that are required to withhold tax on certain dispositions of, and distributions with respect to, such property.
Written or electronic comments and requests for a public hearing must be received by September 5, 2019.
Concerning the proposed regulations, Milton Cahn or Logan M. Kincheloe, (202) 317-6937; concerning submissions of comments or requests for a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Exception for Interests Held by Foreign Pension Funds
,
http://www.regulations.gov
www.irs.gov/draftforms
www.regulations.gov
Federal Register
Vol. 84, no. 110
Office of the Federal Register, National Archives and Records Administration
2019-06-07
continuing
daily
deposited
born digital
205 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2019-06-07
P0b002ee1a151b19f
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr07jn19
https://www.govinfo.gov/app/details/FR-2019-06-07
https://www.govinfo.gov/content/pkg/FR-2019-06-07/pdf/FR-2019-06-07.pdf
https://www.govinfo.gov/content/pkg/FR-2019-06-07/xml/FR-2019-06-07.xml
fdlp
26543
26737
DGPO
2019-06-06
2023-10-04
FR-2019-06-07
machine generated
eng
FR
FR-2019-06-07
84
110