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TREAS/IRS RIN: 1545-BL02 Publication ID: Spring 2014 
Title: Definition of a Taxpayer 
Abstract: This proposed regulation will clarify existing rules regarding the allocation, in certain cases, of foreign income taxes that are imposed on certain hybrid entities. 
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   
Legal Authority: 26 USC 7805    26 USC 0901    26 USC 0338    26 USC 0336   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2014 
Additional Information: REG-123045-12 Drafting attorney: Suzanne M. Walsh (202) 622-3850 Reviewing attorneys: Jeffrey Cowan and Barbara Felker (202) 622-3850 Treasury attorney: Genny Chung (202) 622-9461 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-BL03 
Agency Contact:
Suzanne M. Walsh
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: suzanne.m.walsh@irscounsel.treas.gov