Foreign Currency Gain or Loss of Controlled Foreign Corporations
Public comments are open until Nov 12, 2026.
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
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Full history
- Aug 14, 2026
Rule published
Foreign Currency Gain or Loss of Controlled Foreign Corporations
Treasury Department
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From the Federal Register. This record was last updated Nov 2, 2026. About our data
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