{"abstract":"This document contains proposed regulations that provide guidance regarding the base erosion and anti-abuse tax imposed on certain large corporate taxpayers with respect to certain payments made to foreign related parties. The proposed regulations would affect corporations with substantial gross receipts that make payments to foreign related parties.","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/2019/12/06/2019-25745.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"84 FR 67046","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 February 4, 2020.","disposition_notes":null,"docket_ids":["REG-112607-19"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":10,"comment_start_date":"2019-12-06","updated_at":"2023-02-28T13:54:44.751-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2019-0054-0001","allow_late_comments":null,"id":"IRS-2019-0054-0001","comment_end_date":"2020-02-05","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2019-0054","title":"Additional Rules Regarding Base Erosion and Anti-Abuse Tax (REG-112607-19)\n"}],"document_number":"2019-25745","effective_on":null,"end_page":67058,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/12/06/2019-25745.xml","html_url":"https://www.federalregister.gov/documents/2019/12/06/2019-25745/additional-rules-regarding-base-erosion-and-anti-abuse-tax","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-25745?publication_date=2019-12-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-12-06/2019-25745/mods.xml","not_received_for_publication":null,"page_length":13,"page_views":{"count":5906,"last_updated":"2026-08-24 22:15:11 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-12-06/pdf/2019-25745.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-25745.pdf?1575321317","publication_date":"2019-12-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/12/06/2019-25745.txt","regulation_id_number_info":{"1545-BP36":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BP36/base-erosion-and-anti-abuse-tax-proposed-regulations","title":"Base Erosion and Anti-Abuse Tax Proposed Regulations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BP36&operation=OPERATION_EXPORT_XML","priority_category":"Economically Significant"}},"regulation_id_numbers":["1545-BP36"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP36/base-erosion-and-anti-abuse-tax-proposed-regulations","title":"Base Erosion and Anti-Abuse Tax Proposed Regulations"},"comments_count":10,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2019-0054","supporting_documents_count":0,"docket_id":"IRS-2019-0054","document_id":"IRS-2019-0054-0001","regulation_id_number":"1545-BP36","title":"Additional Rules Regarding Base Erosion and Anti-Abuse Tax (REG-112607-19)\n","checked_regulationsdotgov_at":"2023-02-28T18:54:43Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":67046,"subtype":null,"title":"Additional Rules Regarding Base Erosion and Anti-Abuse Tax","toc_doc":"Additional Rules Regarding Base Erosion and Anti-Abuse Tax","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":84}