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TREAS/IRS RIN: 1545-BK96 Publication ID: Spring 2014 
Title: Revisions to Treasury Regulation Section 1.851-5 Examples Illustrating the Application of the "Controlled Group" Rules 
Abstract: The revisions will revise examples found in Treasury Regulation 1.851-5 to clarify the application to the "controlled group" rules found in section 851(c) . In addition, the revisions include a new example that illustrates the application of the "controlled group" rules to securities issued by publicly traded partnerships. Lastly, the revisions update certain references to years and code sections which have been redesigned since the last modification to Treasury Regulation 1.851-5. 
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 851-5     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/02/2013  78 FR 46851   
NPRM Comment Period End  10/31/2013 
Final Action  12/00/2014 
Additional Information: REG-114122-12 Drafting attorney: Julanne Allen (202) 317-4524 Reviewing attorney: Susan Baker (202) 317-4421 Treasury attorney: Mike Novey (202) 622-1339 and Lee Kelley (202) 622-2198 CC:FIP
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:
Julanne Allen
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4524
Fax:855 574-9025

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