Federal Register: proposed rule
Foreign Currency Gain or Loss of Controlled Foreign Corporations
Federal Register published "Foreign Currency Gain or Loss of Controlled Foreign Corporations" on 2026-08-14. First seen on Kresmion 2026-10-26 18:24 UTC.
The record
- Publisher
- Federal Register
- Agency
- Treasury Department; Internal Revenue Service
- Source
- Federal Register
- Kind
- Federal Register: proposed rule
- Jurisdiction
- United States
- Topics
- Other
- Importance
- Notable, the middle of three tiers Kresmion sets by fixed rules from the source's own fields
- Published (source time)
- 2026-08-14 (the source gives a date only)
- First seen on Kresmion
- 2026-10-26 18:24 UTC
The original
Open the original on www.federalregister.govSource: Federal Register (federalregister.gov). U.S. government work, public domain.
The publisher's summary
This document contains proposed regulations providing rules relating to the determination and recognition of foreign currency gain or loss with respect to qualified business units ("QBUs") of controlled foreign corporations ("CFCs"). The proposed regulations provide an election under which a CFC generally would not be required to compute or recognize foreign currency gain or loss upon a remittance from a QBU, except in connection with certain inbound nonrecognition transactions.
The publisher's words, as published.
Federal Register document
- Document number
- 2026-16569
- Document type
- Proposed Rule
- Status
- Published
Cite this data
Kresmion stores the publisher's own title, the source's time and the time Kresmion first saw it, and checks the primary link 1, 7 and 30 days after first sight. Kresmion adds no text of its own.
Upstream: Federal Register
Kresmion, "Foreign Currency Gain or Loss of Controlled Foreign Corporations", data as of 2026-08-14, https://kresmion.com/record/1363. Upstream data: Federal Register.
Link to this data (HTML):
<a href="https://kresmion.com/record/1363">Foreign Currency Gain or Loss of Controlled Foreign Corporations (Kresmion)</a>