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TREAS/IRS RIN: 1545-BM90 Publication ID: Spring 2016 
Title: Ownership Attribution for Purposes of Determining Whether a Person is Related to a Controlled Foreign Corporation 
Abstract:

These proposed regulations will address the application of certain constructive ownership rules in section 318 for purposes of defining the term "related person" in section 954(d)(3).

 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 0954-1     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-125135-15 Drafting Attorney: Rose E. Jenkins (202) 317-6934 Reviewing Attorney: Barbara (202) 317-6934 Treasury Attorney: Brian Jenn CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Rose E. Jenkins
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:855 589-8671
Email: rose.e.jenkins@irscounsel.treas.gov