{"abstract":"This document contains proposed regulations regarding the treatment of domestic partnerships for purposes of determining amounts included in the gross income of their partners with respect to foreign corporations. In addition, this document contains proposed regulations under the global intangible low-taxed income provisions regarding gross income that is subject to a high rate of foreign tax. The proposed regulations would affect United States persons that own stock of foreign corporations through domestic partnerships and United States shareholders of foreign corporations.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/06/21/2019-12436.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 29114","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by September 19, 2019.","disposition_notes":null,"docket_ids":["REG-101828-19"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":31,"comment_start_date":"2019-06-21","updated_at":"2023-02-28T14:13:20.917-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2019-0029-0001","allow_late_comments":null,"id":"IRS-2019-0029-0001","comment_end_date":"2019-09-20","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2019-0029","title":"Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) (REG-101828-19)"}],"document_number":"2019-12436","effective_on":null,"end_page":29133,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/06/21/2019-12436.xml","html_url":"https://www.federalregister.gov/documents/2019/06/21/2019-12436/guidance-under-section-958-rules-for-determining-stock-ownership-and-section-951a-global-intangible","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-12436?publication_date=2019-06-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-06-21/2019-12436/mods.xml","not_received_for_publication":null,"page_length":20,"page_views":{"count":11725,"last_updated":"2026-06-24 14:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-06-21/pdf/2019-12436.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-12436.pdf?1560543319","publication_date":"2019-06-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/06/21/2019-12436.txt","regulation_id_number_info":{"1545-BP15":{"issue":"202004","html_url":"https://www.federalregister.gov/regulations/1545-BP15/guidance-regarding-the-global-intangible-low-taxed-income-high-tax-exclusion","title":"Guidance Regarding the Global Intangible Low-Taxed Income High Tax Exclusion","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202004&RIN=1545-BP15&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1545-BP15"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP15/guidance-regarding-the-global-intangible-low-taxed-income-high-tax-exclusion","title":"Guidance Regarding the Global Intangible Low-Taxed Income High Tax Exclusion"},"comments_count":31,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2019-0029","supporting_documents_count":0,"docket_id":"IRS-2019-0029","document_id":"IRS-2019-0029-0001","regulation_id_number":"1545-BP15","title":"Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income) (REG-101828-19)","checked_regulationsdotgov_at":"2023-02-28T19:13:20Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":29114,"subtype":null,"title":"Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible Low-Taxed Income)","toc_doc":"Guidance Under Section 958 (Rules for Determining Stock Ownership) and Section 951A (Global Intangible LowTaxed Income)","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":84}