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TREAS/IRS RIN: 1545-BF78 Publication ID: Fall 2008 
Title: Source of Income; Source of Guarantee Fee Income 
Abstract: This regulation provides rules relating to the source of income from financial guarantee fees, letters of credit, and other interest equivalents with respect to similar financial instruments. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 0863   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2008    
Additional Information: REG-125599-06 Drafting attorney: Mark E. Erwin (202) 622-3870 Reviewing attorney: Steven D. Jensen (202) 622-3870 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mark E. Erwin
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3870
Email: mark.e.erwin@irscounsel.treas.gov