Data / Federal rules / 2025-17204
Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing
The Internal Revenue Service published this proposed rule in the Federal Register on September 8, 2025.
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What the agency says
This document provides a notice of public hearing on proposed rules regarding previously taxed earnings and profits of foreign corporations and related basis adjustments.
Key facts
- Document number
- 2025-17204
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; notice of hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 8, 2025
- Dates
- The public hearing on these proposed rules has been scheduled for Thursday, October 2, 2025, at 10:00 a.m. Eastern Time (ET). The IRS must receive speakers' outlines of the topics to be discussed at the public hearing by September 22, 2025. If no outlines are received by September 22, 2025, the public hearing will be cancelled.
- Docket
- REG-105479-18
- Regulation ID (RIN)
- 1545-BO61
- Code of Federal Regulations
- 26 CFR 1
- Significant
- Yes, under Executive Order 12866
- Pages
- 1
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Everything from the Internal Revenue Service · Published in September 2025
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.