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TREAS/IRS RIN: 1545-BG67 Publication ID: Spring 2011 
Title: Guidance Under Section 4051 
Abstract: These proposed regulations will move the operative provisions of sections 48.4061 and 145.4051T into section 48.4051; remove sections 48.4061 and 145.4051T; and incorporate applicable rules from revenue rulings issued under section 48.4061 into section 48.4051. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 48   
Legal Authority: 26 USC 7805    26 USC 4051   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/00/2012    
Additional Information: REG-118837-07 Drafting attorney: Celia A. Gabrysh (202) 622-3130 Reviewing attorney: Stephanie N. Bland (202) 622-3130 Treasury attorney: John Parcell (202) 622-2578 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Celia Gabrysh
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5309,
Washington, DC 20224
Phone:202 317-6855
Fax:202 317-6733
Email: celia.gabrysh@irscounsel.treas.gov