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TREAS/IRS RIN: 1545-BJ08 Publication ID: Fall 2013 
Title: Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided 
Abstract: These proposed regulations modify the scope and application of section 597 concerning certain transactions in which Federal financial assistance is provided to a bank or domestic building and loan association. 
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 1.59-1   
Legal Authority: 26 USC 597    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/00/2014 
Additional Information: REG-140991-09 Drafting attorney: Russell G. Jones (202) 622-7770 Reviewing attorney: Kenneth E. Cohen (202) 622-3494 Treasury attorney: Lee A. Kelley (202) 622-2198 CC: CORP
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-BJ09 
Agency Contact:
Russell G. Jones
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5430,
Washington, DC 20224
Phone:202 317-5357
Email: russell.g.jones@irscounsel.treas.gov