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TREAS/IRS

RIN: 1545-BQ73

Publication ID: Fall 2023

Title: ●Section 1446(f) Supplemental Regulations
Abstract: Proposed changes to final 1446(f) regulations published 11-20-21, TD 9926 (85 FR 76910). The changes to be incorporated in the regulations are outlined in Notice 2023-8.
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: 26 CFR 1.1446(f)
Legal Authority: 26 U.S.C. 1446

Legal Deadline: None

Timetable:

Action	Date	FR Cite
Proposed NPRM	07/00/2024

Additional Information: REG-104587-23 (NPRM) Drafter attorney: Ellen Hancock (202) 317-5460 Drafter reviewer: John Sweeney (202) 317-6933 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: Businesses	Federalism: No
Included in the Regulatory Plan: No
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No
Agency Contact: Ellen E. Hancock Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 4579, Washington, DC 20224 Phone:202 317-5460 Email: ellen.e.hancock@irscounsel.treas.gov