Data / Federal rules / 2026-10841
Income of Foreign Governments and of International Organizations
The Internal Revenue Service published this proposed rule in the Federal Register on June 1, 2026. Comments closed on July 31, 2026.
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What the agency says
This document contains proposed regulations regarding the applicability dates of proposed rules relating to the taxation of the income of foreign governments from investment in the United States. This document also withdraws a portion of the proposed regulations published on December 15, 2025, relating to applicability dates.
Key facts
- Document number
- 2026-10841
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; partial withdrawal of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- June 1, 2026
- Comments due
- July 31, 2026
- Dates
- Written or electronic comments and requests for a public hearing must be received by July 31, 2026. As of June 1, 2026, proposed Sec. Sec. 1.892-4(d) and 1.892-5(e), contained in the notice of proposed rulemaking published in the Federal Register on December 15, 2025 (90 FR 57928), are withdrawn.
- Docket
- CC-00349656-26
- Regulation ID (RIN)
- 1545-BR10
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 4
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in June 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.