id,agency_id,docket_id,title,document_type,subtype,posted_date,posted_year,posted_month,comment_start_date,comment_end_date,last_modified,fr_doc_num,open_for_comment,withdrawn,object_id IRS-2019-0055-0055,IRS,IRS-2019-0055,"Guidance: Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A; Correction",Rule,Correction,2021-10-01T04:00:00Z,2021,10,2021-10-01T04:00:00Z,,2021-10-07T14:09:04Z,2021-21175,0,0,0900006484db6266 IRS-2019-0055-0054,IRS,IRS-2019-0055,"Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Correction",Proposed Rule,Correction,2020-05-15T04:00:00Z,2020,5,2020-05-15T04:00:00Z,,2020-05-15T20:01:48Z,2020-08994,0,0,0900006484603936 IRS-2019-0055-0045,IRS,IRS-2019-0055,"Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Financial Services Income, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), and Consolidated Groups; Hearing",Proposed Rule,Notice of Hearing,2020-05-01T04:00:00Z,2020,5,2020-05-01T04:00:00Z,2020-05-12T03:59:59Z,2020-05-14T01:02:32Z,2020-08842,0,0,090000648452f625 IRS-2019-0055-0002,IRS,IRS-2019-0055,"Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations",Rule,Final Rule,2019-12-20T05:00:00Z,2019,12,2019-12-20T05:00:00Z,,2019-12-20T14:59:28Z,2019-24848,0,0,0900006484240956 IRS-2019-0055-0001,IRS,IRS-2019-0055,"Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, the Definition of Financial Services Income, Foreign Tax Redeterminations Under Section 905(c), the Disallowance of Certain Foreign Tax Credits Under Section 965(g), and the Application of the Foreign Tax Credit Limitation to Consolidated Groups",Proposed Rule,Notice of Proposed Rulemaking (NPRM),2019-12-17T05:00:00Z,2019,12,2019-12-17T05:00:00Z,2020-02-19T04:59:59Z,2024-11-12T23:14:10Z,2019-24847,1,0,090000648421d09b