Federal Rules: FOREIGN TAX CREDIT GUIDANCE RELATED TO THE TAX CUTS AND JOBS ACT, OVERALL FOREIGN LOSS RECAPTURE, AND FOREIGN TAX REDETERMINATIONS | U.S. GAO

Agency

Department of the Treasury

Subagency

Internal Revenue Service

Type

Major

Description

Final Rule

Priority

Significant/Substantive

Date Published in Federal Register

Dec 17, 2019

Effective

Dec 17, 2019

Received

Dec 17, 2019

Control Number

197141

Fed. Reg. Number

84 FR 69022

Identifier

1545-BP19, 1545-BK55, 1545-AC09

Major Rule Report

Department of the Treasury, Internal Revenue Service: Foreign Tax Credit Guidance Related to the Tax Cuts and Jobs Act, Overall Foreign Loss Recapture, and Foreign Tax Redeterminations