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TREAS/IRS RIN: 1545-BG69 Publication ID: Spring 2009 
Title: Certain Payments Made Pursuant to a Securities Lending Transaction or a Sale-Repurchase Transaction 
Abstract: The proposed regulations will provide guidance with respect to substitute payments. Credits under sections 33 and 1462 are coordinated in the withholding and reporting applications to provide integrated rules for administering the imposition of substantive liabilities under sections 971 and 872 with the procedural imposition and satisfaction of tax liabilities under sections 1441 and 1442. 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1441    26 CFR 871    26 CFR 881   
Legal Authority: 26 USC 7805    26 USC 7701(l)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2009    
Additional Information: REG-119686-07 Drafting attorney: Kathryn T. Holman (202) 622-3840 Reviewing attorney: Carl M. Cooper (202) 622-3840 Treasury attorney: Jesse Eggert (202) 622-1540 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kathryn T. Holman
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4710,
Washington, DC 20224
Phone:202 622-3840
Fax:202 622-4408
Email: kathryn.t.holman@irscounsel.treas.gov