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TREAS/IRS

RIN: 1545-BG69

Publication ID: Spring 2011

Title: Certain Payments Made Pursuant to a Securities Lending Transaction or a Sale-Repurchase Transaction
Abstract: 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 971 and 872 with the procedural imposition and satisfaction of tax liabilities under sections 1441 and 1442.
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: No	Unfunded Mandates: Undetermined
CFR Citation: 26 CFR 1441    26 CFR 871    26 CFR 881
Legal Authority: 26 USC 7805    26 USC 7701(l)

Legal Deadline:  None

Timetable: Action Date FR Cite NPRM  12/00/2011

Additional Information: REG-119686-07 Drafting attorney: John J. Sweeney (202) 622-3840 Reviewing attorney: Mark E. Erwin (202) 622-3840 Treasury attorney: Jesse Eggert (202) 622-1540 CC: INTL
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: John J. Sweeney Senior Technical Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 4579, Washington, DC 20224 Phone:202 317-5002 Email: john.j.sweeney@irscounsel.treas.gov