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TREAS/IRS RIN: 1545-BN60 Publication ID: Fall 2016 
Title: ●Guidance on the Definition of Registered Form 
Abstract:

The proposed regulations provide guidance under section 163 and other sections of the Internal Revenue Code relating to the definitions of registration-required obligation and registered form.

 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.163-5    26 CFR 1.149(a)-1    26 CFR 1.871-14    26 CFR 46.4701-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 149(a)(3)    26 U.S.C. 163(f)(3)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-125374-16 Drafting attorney: Spence Wilson Hanemann (202) 317-4554 Reviewing attorney: Diana Imholtz (202) 317-4410 Treasury attorney: Karl Walli (202) 622-5721 CC:FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Spence W. Hanemann
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-4554
Fax:855 574-9023
Email: spence.w.hanemann@irscounsel.treas.gov