Income of Foreign Governments and of International Organizations (CC-00349656-26).
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- Title
- Income of Foreign Governments and of International Organizations (CC-00349656-26).
- Posted
- Jun 1, 2026
- Comment period
- Jun 1, 2026 – Aug 1, 2026
- FR Doc
- 2026-10841
- CFR
- 26 CFR Part 1
- Topics
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- 1 comment from the past week
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- Jul 2, 2026American Investment CouncilOpposeAdvocacy📎 Attachment
The American Investment Council (AIC) opposes the proposed regulations because they create a presumption that acquiring debt is a commercial activity and introduce a facts and circumstances test that they believe reduces clarity. They argue for reverting to the 2011 proposed framework, expanding safe harbors for various debt offerings, and clarifying that customary minority investor protections do not constitute "effective control."
Read comment → - Jun 14, 2026Frederick BishopOtherIndividualRead comment →