1545-BG69 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Certain Payments Made Pursuant to a Securities Lending Transaction or a Sale-Repurchase Transaction

The proposed regulations will provide guidance with respect to substitute payments. Credits under sections 33 and 1462 are coordinated in the withholding and reporting applications to provide integrated rules for administering the imposition of substantive liabilities under sections 871 and 872 with the procedural imposition and satisfaction of tax liabilities under sections 1441 and 1442.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1441 26 CFR 871 26 CFR 881 26 USC 7805 26 USC 7701(l) No NPRM 12/00/2014 REG-119686-07 Drafting attorney: Raymond J. Stahl (202) 317-6938 Reviewing attorney: Mark Erwin (202) 317-6938 Treasury attorney: Karl Walli (202) 622-1540 CC:INTL No None No No No No Raymond Stahl J. Special Counsel 1545 Internal Revenue Service IRS 202 317-3800 202 317-4922 raymond.j.stahl@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224