{"abstract":"This document contains proposed regulations relating to the determination of a United States shareholder's pro rata share of subpart F income, tested income, or tested loss of a controlled foreign corporation. The proposed regulations would affect shareholders of foreign corporations, including United States shareholders of controlled foreign corporations.","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/2026/08/26/2026-17365.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"91 FR 55037","comment_url":"http://www.regulations.gov/commenton/IRS-2026-1123-0001","comments_close_on":"2026-10-26","correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by October 26, 2026.","disposition_notes":null,"docket_ids":["REG-115646-25"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":2,"comment_start_date":"2026-08-26","updated_at":"2026-09-12T01:56:40.102-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2026-1123-0001","allow_late_comments":true,"id":"IRS-2026-1123-0001","comment_end_date":"2026-10-27","regulations_dot_gov_open_for_comment":true}],"supporting_documents_count":0,"id":"IRS-2026-1123","title":"Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss (REG-115646-25)"}],"document_number":"2026-17365","effective_on":null,"end_page":55062,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2026/08/26/2026-17365.xml","html_url":"https://www.federalregister.gov/documents/2026/08/26/2026-17365/pro-rata-share-of-subpart-f-income-tested-income-or-tested-loss","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2026-17365?publication_date=2026-08-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2026-08-26/2026-17365/mods.xml","not_received_for_publication":null,"page_length":26,"page_views":{"count":1164,"last_updated":"2026-09-22 12:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-08-26/pdf/2026-17365.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-17365.pdf?1787661909","publication_date":"2026-08-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2026/08/26/2026-17365.txt","regulation_id_number_info":{"1545-BR77":null},"regulation_id_numbers":["1545-BR77"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_count":2,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2026-1123","supporting_documents_count":0,"docket_id":"IRS-2026-1123","document_id":"IRS-2026-1123-0001","regulation_id_number":"1545-BR77","title":"Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss (REG-115646-25)","checked_regulationsdotgov_at":"2026-09-13T08:55:03Z"},"regulations_dot_gov_url":"http://www.regulations.gov/commenton/IRS-2026-1123-0001","significant":null,"signing_date":null,"start_page":55037,"subtype":null,"title":"Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss","toc_doc":"Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":91}