Notice 89-85, 1989-2 C.B. 403, and
SECTION 8. REQUEST FOR
Internal Revenue Bulletin 2025-37 · 2026-10-03 edition · updated 2026-10-04 · United States
COMMENTS AND DRAFTING INFORMATION
The Treasury Department and the IRS request comments on the rules described in this notice. Comments should be submitted by October 20, 2025. Comments may be submitted electronically via the Federal eRulemaking Portal at www.regulations. gov (type IRS-2025-0170 in the search field on the regulations.gov homepage to find this notice and submit comments). Written comments may be submitted to the Office of Associate Chief Counsel (International), Attention: Daren Gottlieb, Internal Revenue Service, IR-4561, 1111 Constitution Avenue, NW, Washington, DC 20224. Comments will be available for public inspection and copying.
The principal authors of this notice are Daren Gottlieb and Elena Madaj of the Office of Associate Chief Counsel (International), and Douglas C. Bates of the Office of Associate Chief Counsel (Corporate). For further information regarding section 3 of this notice, contact Mr. Gottlieb at (202) 317-4943 (not a toll-free call). For further information regarding section 4 of this notice, contact Mr. Bates at (202) 317-6847 (not a toll-free number).
Bulletin No. 2025–37 391 September 8, 2025
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