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TREAS/IRS RIN: 1545-BG86 Publication ID: Fall 2010 
Title: Treatment of Certain Distributions From Qualified Investment Entities Under Internal Revenue Code Sections 892 and 897(h) (Temporary) 
Abstract: This regulation contains proposed changes to existing final regulations regarding taxation of foreign governments and distributions from real estate investment trusts (REITs) and other qualified investment entities. The proposed changes are needed to clarify that distributions received by a foreign government from such qualified investment entities are not exempt from taxation under section 892 but are treated under section 897(h)(1) as gain recognized by a foreign government shareholder from the sale or exchange of a United States real property interest described in section 897(c)(1)(A)(l). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.892-3T    26 CFR 1.897-1   
Legal Authority: 26 USC 0892    26 USC 0897    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  05/05/2010    
Additional Information: REG-130395-07 Drafting attorneys: David A. Juster (202) 622-3850 and Sean W. Mullaney (202) 622-3860 Reviewing attorneys: Richard L. Chewning (202) 622-3850 and Charles Besecky (202) 622-3860 Treasury attorney: Jesse Eggert (202) 622-1540 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 
Related RINs: Related to 1545-BG85 
Agency Contact:
David A. Juster
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Email: david.a.juster@irscounsel.treas.gov

Sean W. Mullaney
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: sean.w.mullaney@irscounsel.treas.gov