federal_register: 2025-08743
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2025-08743 | Previously Taxed Earnings and Profits and Related Basis Adjustments | Proposed Rule | This document reopens the period to submit comments for a notice of proposed rulemaking (REG-105479-18), which was published in the Federal Register on Monday, December 2, 2024. The proposed regulations address previously taxed earnings and profits of foreign corporations and related basis adjustments. The proposed regulations affect foreign corporations with previously taxed earnings and profits and their shareholders. | 2025-05-16 | 2025 | 5 | https://www.federalregister.gov/documents/2025/05/16/2025-08743/previously-taxed-earnings-and-profits-and-related-basis-adjustments | https://www.govinfo.gov/content/pkg/FR-2025-05-16/pdf/2025-08743.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document reopens the period to submit comments for a notice of proposed rulemaking (REG-105479-18), which was published in the Federal Register on Monday, December 2, 2024. The proposed regulations address previously taxed earnings and profits of... |