federal_register: 2025-22775

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
2025-22775 Income of Foreign Governments and of International Organizations Proposed Rule 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. These proposed regulations will affect foreign governments that derive income from sources within the United States. 2025-12-15 2025 12 https://www.federalregister.gov/documents/2025/12/15/2025-22775/income-of-foreign-governments-and-of-international-organizations https://www.govinfo.gov/content/pkg/FR-2025-12-15/pdf/2025-22775.pdf Treasury Department; Internal Revenue Service 497,254 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...

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