Publications and Presentations
November 4, 2011

IRS Issues Proposed Section 892 Regulations

Summary: The IRS has issued proposed guidance relating to the taxation of the income of foreign governments from investments in the United States. This guidance affects foreign governmental entities that derive income from sources within the United States, and generally liberalizes certain of the rules impacting the existing limited exemption from U.S. federal income tax applicable to such income.

Email Disclaimer