Internal Revenue Service October 21, 2022 – Federal Register Recent Federal Regulation Documents

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Exclusion From Gross Income of Previously Taxed Earnings and Profits, and Adjustments to Basis of Stock in Controlled Foreign Corporations and of Other Property

Document Number: 2022-22891

Type: Proposed Rule

Date: 2022-10-21

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document withdraws a notice of proposed rulemaking published in the Federal Register on August 29, 2006. The notice of proposed rulemaking relates to the exclusion from gross income of previously taxed earnings and profits under section 959 of the Internal Revenue Code (the ``Code'') and related basis adjustments under section 961 of the Code.

https://regulations.justia.com/regulations/fedreg/2022/10/21/2022-22891.html