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TREAS/IRS RIN: 1545-BK91 Publication ID: Fall 2013 
Title: Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds 
Abstract: These regulations will repropose sections of the proposed regulations issued under 26 CFR 1.1291-1 in 1992 in order to update certain defined terms by cross-reference to new proposed and temporary regulations. 
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: No 
CFR Citation: 26 CFR 1.1291-1   
Legal Authority: 26 USC 7805    26 USC 1291   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2013 
Additional Information: REG-116180-12 Drafting Attorneys: Susan E. Massey (202) 622-3840 and Barbara Rasch (202) 622-3840 Reviewing Attorney: Jeffrey Mitchell (202) 622-3840 Treasury Attorney: Arlene Fitzpatrick (202) 622-2844 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 
Related RINs: Related to 1545-BK66, Related to 1545-BK67 
Agency Contact:
Susan E. Massey
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982
Email: susan.e.massey@irscounsel.treas.gov