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TREAS/IRS RIN: 1545-BF47 Publication ID: Fall 2008 
Title: Special Rules Under Section 7874  
Abstract: This regulation will provide special rules amplifying the provisions of section 7874 relating to expatriated entities and their foreign parents. 
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   
Legal Authority: 26 USC 7805    26 USC 7874   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/06/2006  71 FR 32495   
NPRM Comment Period End  09/05/2006    
Public Hearing  10/24/2006  71 FR 32495   
Final Action  12/00/2008    
Additional Information: REG-112994-06 Drafting attorney: Stephen J. Hawes (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 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:
Stephen J. Hawes
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860
Fax:202 622-4476
Email: stephen.j.hawes@irscounsel.treas.gov