dockets: IRS-2025-0367

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2025-0367 IRS Transition Rule for Applying 951(a)(2)(B) (Notice 2025-75) Nonrulemaking 2026-02-06T18:57:40Z 0b000064b9070d3f   This notice announces that the Department of the Treasury (“Treasury Department”) and the Internal Revenue Service (“IRS”) intend to issue proposed regulations (the “forthcoming proposed regulations”) regarding the transition rule for dividends (the “transition rule”) in section 70354(c)(2) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (“OBBBA”). The transition rule modifies the application of section 951(a)(2)(B) of the Internal Revenue Code (“Code”) for certain taxable years of foreign corporations beginning before January 1, 2026.     ["password"]       CC:INTL {"displayProperties": [{"name": "abstract", "label": "Description", "tooltip": "Describes an agency's specific regulatory action; equivalents: Abstract, Docket Subject, General Info, Related To, Summary."}, {"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2026-02-06T18:57:40Z", "dkAbstract": "This notice announces that the Department of the Treasury (\u201cTreasury Department\u201d) and the Internal Revenue Service (\u201cIRS\u201d) intend to issue proposed regulations (the \u201cforthcoming proposed regulations\u201d) regarding the transition rule for dividends (the \u201ctransition rule\u201d) in section 70354(c)(2) of Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (\u201cOBBBA\u201d). The transition rule modifies the application of section 951(a)(2)(B) of the Internal Revenue Code (\u201cCode\u201d) for certain taxable years of foreign corporations beginning before January 1, 2026.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Transition Rule for Applying 951(a)(2)(B) (Notice 2025-75)", "generic": null, "field1": null, "docketType": "Nonrulemaking", "petitionNbr": null, "rin": null, "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b9070d3f"} single_get

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