# Rules Regarding Certain Disregarded Payments and Dual Consolidated Losses
> **IRS** · Final rule. · Published 2025-01-14 · Effective 2025-01-10 · 90 FR 3003
## Document
- **Document number:** 2025-00318
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 90 FR 3003
- **CFR reference:** 26 CFR 1
- **Publication date:** 2025-01-14
- **Effective date:** 2025-01-10
- **Treasury docket:** TD 10026
## Abstract

This document contains final regulations regarding certain disregarded payments that give rise to deductions for foreign tax purposes and avoid the application of the dual consolidated loss ("DCL") rules. The final regulations affect domestic corporate owners that make or receive such payments. This document also announces additional transition relief for the application of the DCL rules to certain foreign taxes that are intended to ensure that multinational enterprises pay a minimum level of tax.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2025/01/14/2025-00318/rules-regarding-certain-disregarded-payments-and-dual-consolidated-losses)
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