Internal Revenue Service November 3, 2011 – Federal Register Recent Federal Regulation Documents

Income of Foreign Governments and International Organizations
Document Number: 2011-28531
Type: Proposed Rule
Date: 2011-11-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed Income Tax Regulations that provide guidance relating to the taxation of the income of foreign governments from investments in the United States under section 892 of the Internal Revenue Code of 1986 (Code). The regulations will affect foreign governments that derive income from sources within the United States.