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TREAS/IRS RIN: 1545-BL01 Publication ID: Fall 2013 
Title: Guidance Under Section 7874 (Temporary) 
Abstract: These temporary regulations will provide additional guidance on the application of section 7874. 
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 1.7874-4T   
Legal Authority: 26 USC 7805    26 USC 7874   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2013 
Additional Information: REG-121534-12 Drafting Attorneys: David A. Levine (202) 622-3860 Reviewing Attorney: Charles P. Besecky (202) 622-3860 Treasury Attorney: Brenda Zent (202) 622-6894 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-BL00 
Agency Contact:
David A. Levine
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: david.a.levine@irscounsel.treas.gov