2025-18984: Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation
Get alerted when the next rule lands
New rules open for comment on their own schedule. Pick how you want to hear about them — we email you when one appears.
Publishing to members? Embed a live rule tracker on your own site — the proposed rules in your area and the comment deadlines closing on them, updating themselves. Free, one line of HTML.
Create a free account & build one →Summary
This document cancels a public hearing on proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments.
The agency’s own summary, as published.
The rule, in full
257 words as published, September 30, 2025. View the original →
Federal Register, Volume 90 Issue 187 (Tuesday, September 30, 2025) [Federal Register Volume 90, Number 187 (Tuesday, September 30, 2025)] [Proposed Rules] [Page 46776] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [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 https://www.regulations.gov 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
What this changes
Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.
Rulemaking docket
We haven’t pulled this rulemaking’s full docket yet.
Documents
- Full text (Federal Register) · September 30, 2025
Don't miss the comment window
One Click Politics alerts you on every deadline, hearing, and rule change.
See all rules with comments due soon →