{"abstract":"This document contains proposed regulations regarding the applicability dates of proposed rules relating to the taxation of the income of foreign governments from investment in the United States. This document also withdraws a portion of the proposed regulations published on December 15, 2025, relating to applicability dates.","action":"Notice of proposed rulemaking; partial withdrawal 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/2026/06/01/2026-10841.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 32366","comment_url":"http://www.regulations.gov/commenton/IRS-2026-0661-0002","comments_close_on":"2026-07-31","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by July 31, 2026. As of June 1, 2026, proposed Sec. Sec. 1.892-4(d) and 1.892-5(e), contained in the notice of proposed rulemaking published in the Federal Register on December 15, 2025 (90 FR 57928), are withdrawn.","disposition_notes":null,"docket_ids":["CC-00349656-26"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":1,"comment_start_date":"2026-06-01","updated_at":"2026-06-15T01:55:31.370-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-0661-0002","allow_late_comments":true,"id":"IRS-2026-0661-0002","comment_end_date":"2026-08-01","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-0661","title":"Income of Foreign Governments and of International Organizations (CC-00349656-26)"}],"document_number":"2026-10841","effective_on":null,"end_page":32369,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/06/01/2026-10841.xml","html_url":"https://www.federalregister.gov/documents/2026/06/01/2026-10841/income-of-foreign-governments-and-of-international-organizations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-10841?publication_date=2026-06-01","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-06-01/2026-10841/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":917,"last_updated":"2026-06-27 10:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-01/pdf/2026-10841.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10841.pdf?1780058717","publication_date":"2026-06-01","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/06/01/2026-10841.txt","regulation_id_number_info":{"1545-BR10":{"issue":"202504","html_url":"https://www.federalregister.gov/regulations/1545-BR10/income-of-foreign-governments-and-international-organizations","title":"Income of Foreign Governments and International Organizations","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202504&RIN=1545-BR10&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BR10"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BR10/income-of-foreign-governments-and-international-organizations","title":"Income of Foreign Governments and International Organizations"},"comments_count":1,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-0661","supporting_documents_count":0,"docket_id":"IRS-2026-0661","document_id":"IRS-2026-0661-0002","regulation_id_number":"1545-BR10","title":"Income of Foreign Governments and of International Organizations (CC-00349656-26)","checked_regulationsdotgov_at":"2026-06-16T08:55:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-0661-0002","significant":false,"signing_date":null,"start_page":32366,"subtype":null,"title":"Income of Foreign Governments and of International Organizations","toc_doc":"Income of Foreign Governments and of International Organizations","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}