Collected Comments on Proposed Regs: Dividends Received Deduction

The IRS has scheduled a public hearing for November 22 on proposed regulations (REG-106282-18) that limit the section 245A dividends received deduction for some dividends from current or former controlled foreign corporations.

Documents

The following documents are available from Tax Analysts:

• Comments from attorneys.

• Comments from United States Council for International Business.

• Comments from American Bar Association Section of Taxation.

• Comments from Alliance for Competitive Taxation.

• Comments from National Association of Manufacturers.

• Comments from National Foreign Trade Council Inc.

• Comments from Silicon Valley Tax Directors Group.

• Comments from Baker McKenzie.

• Comments from American Chemistry Council.