{"abstract":"This document contains final regulations that provide guidance to determine the amount of global intangible low-taxed income included in the gross income of certain United States shareholders of foreign corporations, including United States shareholders that are members of a consolidated group. This document also contains final regulations relating to the determination of a United States shareholder's pro rata share of a controlled foreign corporation's subpart F income included in the shareholder's gross income, as well as certain reporting requirements relating to inclusions of subpart F income and global intangible low-taxed income. Finally, this document contains final regulations relating to certain foreign tax credit provisions applicable to persons that directly or indirectly own stock in foreign corporations.","action":"Final and temporary regulations.","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/2019/06/21/2019-12437.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 29288","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":["https://www.federalregister.gov/api/v1/documents/C1-2019-12437","https://www.federalregister.gov/api/v1/documents/C2-2019-12437"],"dates":"Effective date: These regulations are effective on June 21, 2019.","disposition_notes":null,"docket_ids":["TD 9866"],"dockets":[],"document_number":"2019-12437","effective_on":"2019-06-21","end_page":29370,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/06/21/2019-12437.xml","html_url":"https://www.federalregister.gov/documents/2019/06/21/2019-12437/guidance-related-to-section-951a-global-intangible-low-taxed-income-and-certain-guidance-related-to","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-12437?publication_date=2019-06-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-06-21/2019-12437/mods.xml","not_received_for_publication":null,"page_length":83,"page_views":{"count":31385,"last_updated":"2026-09-22 12:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-06-21/pdf/2019-12437.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-12437.pdf?1560543320","publication_date":"2019-06-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/06/21/2019-12437.txt","regulation_id_number_info":{"1545-BO54":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BO54/guidance-related-to-section-951a-global-intangible-low-taxed-income-regulations-","title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income Regulations)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BO54&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"},"1545-BO62":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BO62/foreign-tax-credit-guidance-under-tax-cuts-and-jobs-act-tcja-","title":"Foreign Tax Credit Guidance Under Tax Cuts and Jobs Act (TCJA)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BO62&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1545-BO54","1545-BO62"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO54/guidance-related-to-section-951a-global-intangible-low-taxed-income-regulations-","title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income Regulations)"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2018-0013","supporting_documents_count":0,"docket_id":"IRS-2018-0013","regulation_id_number":"1545-BO54","title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income) (REG-104390-18)","checked_regulationsdotgov_at":"2019-06-24T03:30:07Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":29288,"subtype":null,"title":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits","toc_doc":"Guidance Related to Section 951A (Global Intangible Low-Taxed Income) and Certain Guidance Related to Foreign Tax Credits","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":84}