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TREAS/IRS RIN: 1545-BI14 Publication ID: Spring 2009 
Title: Related Corporations and Section 304 (Temporary) 
Abstract: This regulation will address related corporations and section 904 of the Intenal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.304-4    26 CFR 1.304-4T   
Legal Authority: 26 USC 7805    26 USC 304(b)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2009    
Additional Information: REG-132232-08 Drafting attorney: Sean W. Mullaney (202) 622-3860 Reviewing attorney: John Merrick (202) 622-3800 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 
Related RINs: Related to 1545-BI13 
Agency Contact:
Sean W. Mullaney
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860
Fax:202 622-4476
Email: sean.w.mullaney@irscounsel.treas.gov