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TREAS/IRS RIN: 1545-BM45 Publication ID: Fall 2016 
Title: Inversion Transactions and Related Transactions 
Abstract:

These regulations will incorporate the rules described in Notice 2014-52, 2014-42 IRB 712, and Notice 2015-79, 2015-49 IRB 775, under sections 304, 367, 954, 956, 7701(l), and 7874 of the Internal Revenue Code concerning inversion transactions as well as tax-avoidance transactions that may occur after an inversion transaction.

 
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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.956-2    26 CFR 1.954-2   
Legal Authority: 26 U.S.C. 0956(e)    26 U.S.C. 7701(l)    26 U.S.C. 0954(c)(6)(A)    26 U.S.C. 0367    26 U.S.C. 7874    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM by Cross-Reference to Temporary Regulation  04/08/2016  81 FR 20588   
NPRM by Cross-Reference to Temporary Regulation; Correction  06/02/2016  81 FR 35275   
NPRM by Cross-Reference to Temporary Regulation Comment Period End  07/07/2016 
Final Action  09/00/2017 
Additional Information: REG-135734-14 Drafting attorney: Rose E. Jenkins (202) 317-6934 Reviewing attorney: Barbara Rasch (202) 317-6934 Treasury attorney: Brenda Zent 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 
Related RINs: Related to 1545-BM88 
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