Proposed Rule2025-18984
Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation
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
September 30, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document cancels a public hearing on proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments.
Full Text
<html> <head> <title>Federal Register, Volume 90 Issue 187 (Tuesday, September 30, 2025)</title> </head> <body><pre> [Federal Register Volume 90, Number 187 (Tuesday, September 30, 2025)] [Proposed Rules] [Page 46776] From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>] [FR Doc No: 2025-18984] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-105479-18] RIN 1545-BO61 Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of a notice of public hearing on a proposed rulemaking. ----------------------------------------------------------------------- SUMMARY: This document cancels a public hearing on proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments. DATES: The public hearing scheduled for October 2, 2025, at 10 a.m. Eastern Standard Time (EST) is cancelled. ADDRESSES: See public comments submitted electronically via the Federal eRulemaking Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a> by searching IRS and REG-105479-18. FOR FURTHER INFORMATION CONTACT: Martina Greene of the Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration) at (202) 317-6901 (not a toll-free number). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking appeared in the Federal Register on December 2, 2024 (89 FR 95362) and a notice of proposed rulemaking and reopening of comment period appeared in the Federal Register on May 16, 2025 (90 FR 20977). The public hearing on the proposed rulemaking, announced in the Federal Register on September 8, 2025 (90 FR 43165) is cancelled. Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration). [FR Doc. 2025-18984 Filed 9-29-25; 8:45 am] BILLING CODE 4830-01-P </pre></body> </html>
Indexed from Federal Register on September 30, 2025.
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