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Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation 

---
identifier: "/us/fr/2025-18984"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation"
title_number: 0
title_name: "Federal Register"
section_number: "2025-18984"
section_name: "Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation"
positive_law: false
currency: "2025-09-30"
last_updated: "2025-09-30"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2025-18984"
document_type: "proposed_rule"
publication_date: "2025-09-30"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 1"
rin: "1545-BO61"
fr_citation: "90 FR 46776"
fr_volume: 90
docket_ids:
  - "REG-105479-18"
fr_action: "Cancellation of a notice of public hearing on a proposed rulemaking."
---

#  Previously Taxed Earnings and Profits and Related Basis Adjustments; Hearing Cancellation

**AGENCY:**

Internal Revenue Service (IRS), Treasury.

**ACTION:**

Cancellation of a notice of public hearing on a proposed rulemaking.

**SUMMARY:**

This document cancels a public hearing on proposed regulations regarding previously taxed earnings and profits of foreign corporations and related basis adjustments.

**DATES:**

The public hearing scheduled for October 2, 2025, at 10 a.m. Eastern Standard Time (EST) is cancelled.

**ADDRESSES:**

See public comments submitted electronically via the Federal eRulemaking Portal at *https://www.regulations.gov* by searching IRS and REG-105479-18.

**FOR FURTHER INFORMATION CONTACT:**

Martina Greene of the Publications and Regulations Section, Associate Chief Counsel (Procedure and Administration) at (202) 317-6901 (not a toll-free number).

**SUPPLEMENTARY INFORMATION:**

A notice of proposed rulemaking appeared in the *Federal Register* on December 2, 2024 (89 FR 95362) and a notice of proposed rulemaking and reopening of comment period appeared in the *Federal Register* on May 16, 2025 (90 FR 20977). The public hearing on the proposed rulemaking, announced in the *Federal Register* on September 8, 2025 (90 FR 43165) is cancelled.

Oluwafunmilayo A. Taylor,

Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration).