LB&I Tier I Issue - Foreign Earnings Repatriation

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LB&I Tier I Issue - Foreign Earnings Repatriation

FOREIGN EARNINGS REPATRIATION - Quick Reference Guide
Issue Owner - Michael Danilack, Deputy Commissioner, International
Lead TA - Linda Azen
Lead Counsel - Glenn McLoughlin

Industry Director Directives:

Directive #1 - 10-02-2007
IDR
Directive #2 - 04-21-2008
Directive #3 - 05-26-2009

Guidance:

IRC 965 - Foreign Dividend Repatriation Audit Guidelines
Notice 2005-64
Notice 2005-38
Notice 2005-10
General Legal Counsel Memo - Interaction of IRC 965 and Rev. Proc. 99-32 dated 09-04-08

Key UIL Codes:

965.00-00 to
965.05-00

Risk Analysis:

Mandatory if Material - Contact IMT

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Issue Tiering - LB&I

Page Last Reviewed or Updated: August 25, 2011