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Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance (REG-115145-25)

Name: Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance (REG-115145-25)
Start: 2026-09-17T23:59:59-04:00

Thursday, September 17, 2026 · 11:59 PM EDT

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[Notice of Proposed Rulemaking (NPRM)] Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance (REG-115145-25)

Event details

Hosting bodyInternal Revenue Service

JurisdictionFederal · United States Government

BranchExecutive

FormatVirtual

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