{"abstract":"This document contains proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments. The proposed regulations affect foreign corporations with previously taxed earnings and profits and their shareholders.","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/2024/12/02/2024-27227.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"89 FR 95362","comment_url":"http://www.regulations.gov/commenton/IRS-2024-0058-0001","comments_close_on":"2025-03-03","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by March 3, 2025.","disposition_notes":null,"docket_ids":["REG-105479-18"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":16,"comment_start_date":"2024-12-02","updated_at":"2025-09-07T01:55:36.093-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0058-0001","allow_late_comments":true,"id":"IRS-2024-0058-0001","comment_end_date":"2025-07-15","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2024-0058","title":"Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18)"}],"document_number":"2024-27227","effective_on":null,"end_page":95464,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/12/02/2024-27227.xml","html_url":"https://www.federalregister.gov/documents/2024/12/02/2024-27227/previously-taxed-earnings-and-profits-and-related-basis-adjustments","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-27227?publication_date=2024-12-02","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-12-02/2024-27227/mods.xml","not_received_for_publication":null,"page_length":103,"page_views":{"count":6229,"last_updated":"2026-05-13 10:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-02/pdf/2024-27227.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-27227.pdf?1732887923","publication_date":"2024-12-02","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/12/02/2024-27227.txt","regulation_id_number_info":{"1545-BO61":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BO61/exclusion-from-gross-income-of-previously-taxed-earnings-and-profits","title":"Exclusion From Gross Income of Previously Taxed Earnings and Profits","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BO61&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BO61"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO61/exclusion-from-gross-income-of-previously-taxed-earnings-and-profits","title":"Exclusion From Gross Income of Previously Taxed Earnings and Profits"},"comments_count":16,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0058","supporting_documents_count":0,"docket_id":"IRS-2024-0058","document_id":"IRS-2024-0058-0001","regulation_id_number":"1545-BO61","title":"Previously Taxed Earnings and Profits and Related Basis Adjustments (REG-105479-18)","checked_regulationsdotgov_at":"2025-09-08T08:55:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2024-0058-0001","significant":true,"signing_date":null,"start_page":95362,"subtype":null,"title":"Previously Taxed Earnings and Profits and Related Basis Adjustments","toc_doc":"Previously Taxed Earnings and Profits and Related Basis Adjustments","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":89}