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TREAS/IRS RIN: 1545-BL86 Publication ID: Spring 2014 
Title: ●Treatment of Certain Property Transfers to Foreign Corporations 
Abstract: The proposed regulations will provide guidance under section 367 of the Internal Revenue Code (Code) addressing the transfer of property to certain foreign corporations. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.
Legal Authority: 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2014   
Additional Information: REG-139483-13 Drafting attorneys: Ryan A Bowen and Robert Williams Jr. (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 Treasury attorneys: Brenda Zent (202) 622-6894 and Brian Jenn (202) 622-5967 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 
Agency Contact:
Ryan Bowen
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: ryan.bowen@irscounsel.treas.gov

Robert B. Williams Jr. Jr.
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 622-3860
Fax:202 622-4476
Email: robert.williams@irscounsel.treas.gov

 
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