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TREAS/IRS RIN: 1545-AP33 Publication ID: Spring 2011 
Title: Registration Required Obligations 
Abstract: This regulation will finalize all outstanding proposed regulations under section 1.163-1(b)(2) relating to interest deduction in general. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 165    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/21/1993  58 FR 5316   
Next Action Undetermined  To Be Determined    
Additional Information: REG-208245-90 (INTL-115-90) Drafting attorney: Kathryn T. Holman (202) 622-3840 Reviewing attorney: Carl M. Cooper (202) 622-3840 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:
Kathryn T. Holman
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4710,
Washington, DC 20224
Phone:202 622-3840
Fax:202 622-4408
Email: kathryn.t.holman@irscounsel.treas.gov