dockets: IRS-2025-0532

Regulatory dockets from Regulations.gov — containers for related documents and comments in a rulemaking proceeding.

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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-2025-0532 IRS Income of Foreign Governments and of International Organizations (REG-101952-24) Rulemaking 2026-06-23T15:01:46Z 0b000064b90d4e5e 1545-BR10 This document contains proposed regulations relating to the taxation of the income of foreign governments from investments in the United States. In particular, these proposed regulations provide guidance for determining when an acquisition of debt by a foreign government is considered to be commercial activity, and when a foreign government has effective control of an entity engaged in commercial activities.     ["password"]       CC:INTL {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2026-06-23T15:01:46Z", "dkAbstract": "This document contains\nproposed regulations relating to the\ntaxation of the income of foreign\ngovernments from investments in the\nUnited States. In particular, these\nproposed regulations provide guidance\nfor determining when an acquisition of\ndebt by a foreign government is\nconsidered to be commercial activity,\nand when a foreign government has\neffective control of an entity engaged in\ncommercial activities.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Income of Foreign Governments and of International Organizations (REG-101952-24)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BR10", "organization": "CC:INTL", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b90d4e5e"} single_get

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