IRS: Previously Taxed Earnings and Profits and Related Basis Adjustments

New Course Announcement

Course: Proposed Rule on Profits and Related Basis Adjustments based on this document from the Federal Register:

https://www.govinfo.gov/content/pkg/FR-2024-12-02/pdf/2024-27227.pdf

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.

Tag
ATBCB-Architectural and Transportation Barriers Compliance Board CFPB-Consumer Financial Protection Bureau CFTC-Commodity Futures Trading Commission CORP/CNCS-Corporation for National and Community Service CPPBSD-Committee for Purchase From People Who Are Blind or Severely Disabled CPSC-Consumer Product Safety Commission DHS-Homeland Security Department DHS:Coast Guard DHS:Federal Emergency Management Agency DHS:Transportation Security Administration DHS:U.S. Customs and Border Protection DOC-Commerce Department DOC:Industry and Security Bureau DOC:International Trade Administration DOC:National Oceanic and Atmospheric Administration DOC:Patent and Trademark Office DOD-Defense Department DOD:Defense Acquisition Regulations System DOD:Engineers Corps DOE-Department of Energy DOE:Federal Energy Regulatory Commission DOI-Interior Department DOI:Fish and Wildlife Service DOI:Indian Affairs Bureau DOI:Land Management Bureau DOI:National Park Service DOI:Surface Mining Reclamation and Enforcement Office DOJ-Justice Department DOJ:Alcohol, Tobacco, Firearms, and Explosives Bureau DOJ:Drug Enforcement Administration DOJ:Executive Office for Immigration Review DOJ:Justice Programs Office DOJ:Prisons Bureau DOL-Labor Department DOL:Employee Benefits Security Administration DOL:Employment and Training Administration DOL:Mine Safety and Health Administration DOL:Occupational Safety and Health Administration DOL:OWCP-Workers' Compensation Programs Office DOL:Wage and Hour Division DOS-State Department DOT-Transportation Department DOT:Federal Aviation Administration DOT:Federal Motor Carrier Safety Administration DOT:Federal Railroad Administration DOT:National Highway Traffic Safety Administration DOT:Pipeline and Hazardous Materials Safety Administration ED-Education Department EEOC-Equal Employment Opportunity Commission EOP-Executive Office of the President EOP:Council on Environmental Quality EPA-Environmental Protection Agency FCA-Farm Credit Administration FCC-Federal Communications Commission FEC-Federal Election Commission FHFA-Federal Housing Finance Agency FMC-Federal Maritime Commission GSA-General Services Administration HHS-Health and Human Services Department HHS:Centers for Medicare & Medicaid Services HHS:Children and Families Administration HHS:Community Living Administration HHS:Food and Drug Administration HHS:Indian Health Service HUD-Housing and Urban Development Department MSHFRC-Federal Mine Safety and Health Review Commission NARA-National Archives and Records Administration NASA-National Aeronautics and Space Administration NLRB-National Labor Relations Board NRC-Nuclear Regulatory Commission OGE-Government Ethics Office OMB-Management and Budget Office OMB:Federal Procurement Policy Office OPM-Personnel Management Office PBGC-Pension Benefit Guaranty Corporation PRC-Postal Regulatory Commission RRB-Railroad Retirement Board SBA-Small Business Administration SEC-Securities and Exchange Commission SSA-Social Security Administration TREAS-Treasury Department TREAS:Alcohol and Tobacco Tax and Trade Bureau TREAS:Financial Crimes Enforcement Network TREAS:Internal Revenue Service TREAS:Investment Security Office USAID-Agency for International Development USDA:Agricultural Marketing Service USDA:Animal and Plant Health Inspection Service USDA:Commodity Credit Corporation USDA:Farm Service Agency USDA:Federal Crop Insurance Corporation USDA:Food and Nutrition Service USDA:Food Safety and Inspection Service USDA:Forest Service USDA:Natural Resources Conservation Service USDA:Procurement and Property Management, Office of USDA:Rural Business-Cooperative Service USDA:Rural Housing Service USDA:Rural Utilities Service USPS-Postal Service VA-Veterans Affairs Department ​USDA-Department of Agriculture