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TREAS/IRS RIN: 1545-AT96 Publication ID: Spring 2009 
Title: Foreign Corporations Regulations 
Abstract: This regulation will provide guidance relating to the treatment of financial instruments and loans between partners and partnerships for purposes of sections 882 and 884. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 0882    26 USC 0884   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/08/1996  61 FR 9377   
Next Action Undetermined  To Be Determined    
Additional Information: REG-209805-95 (INTL-054-95) Drafting attorney: Mark E. Erwin (202) 622-3870 Reviewing attorney: Jeffrey L. Dorfman (202) 622-3870 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
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