{"abstract":"This document contains final regulations regarding certain disregarded payments that give rise to deductions for foreign tax purposes and avoid the application of the dual consolidated loss (\"DCL\") rules. The final regulations affect domestic corporate owners that make or receive such payments. This document also announces additional transition relief for the application of the DCL rules to certain foreign taxes that are intended to ensure that multinational enterprises pay a minimum level of tax.","action":"Final rule.","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/2025/01/14/2025-00318.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26},{"chapter":null,"citation_url":null,"part":"301","title":26}],"citation":"90 FR 3003","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on January 10, 2025.","disposition_notes":null,"docket_ids":["TD 10026"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2025-01-14","updated_at":"2025-01-14T14:57:19.649-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2024-0035-0022","allow_late_comments":false,"id":"IRS-2024-0035-0022","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2024-0035","title":"Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23)"}],"document_number":"2025-00318","effective_on":"2025-01-10","end_page":3021,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2025/01/14/2025-00318.xml","html_url":"https://www.federalregister.gov/documents/2025/01/14/2025-00318/rules-regarding-certain-disregarded-payments-and-dual-consolidated-losses","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2025-00318?publication_date=2025-01-14","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2025-01-14/2025-00318/mods.xml","not_received_for_publication":null,"page_length":19,"page_views":{"count":2615,"last_updated":"2026-09-22 10:15:08 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00318.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-00318.pdf?1736525725","publication_date":"2025-01-14","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2025/01/14/2025-00318.txt","regulation_id_number_info":{"1545-BQ72":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BQ72/certain-dual-consolidated-loss-rules","title":"Certain Dual Consolidated Loss Rules","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BQ72&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ72"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ72/certain-dual-consolidated-loss-rules","title":"Certain Dual Consolidated Loss Rules"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2024-0035","supporting_documents_count":0,"docket_id":"IRS-2024-0035","document_id":"IRS-2024-0035-0022","regulation_id_number":"1545-BQ72","title":"Rules Regarding Dual Consolidated Losses and the Treatment of Certain Disregarded Payments (REG-105128-23)","checked_regulationsdotgov_at":"2025-01-15T18:55:23Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":3003,"subtype":null,"title":"Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses","toc_doc":"Certain Disregarded Payments and Dual Consolidated Losses","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":90}