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Proposed Rule2024-27227

Previously Taxed Earnings and Profits and Related Basis Adjustments

Primary source

Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.

Published
December 2, 2024

Issuing agencies

Treasury DepartmentInternal Revenue Service

Abstract

This document contains proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments. The proposed regulations affect foreign corporations with previously taxed earnings and profits and their shareholders.

Indexed from Federal Register on December 2, 2024.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.