1545-BI04 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Transactions With Foreign Trusts and Information Reporting on Transactions With Foreign Trusts and Large Foreign Gifts

These regulations will provide guidance under sections 6048, 6677 and 6039F of the Internal Revenue Code relating to information reporting on transactions with foreign trusts and on large foreign gifts. These regulations will also provide guidance under section 643(i) relating to loans from or uncompensated use of property of foreign trusts, as well as amendments to the regulations under section 679 relating to foreign trusts having one or more U.S. beneficiaries.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not subject to, not significant 26 CFR 1 26 U.S.C. 7805 26 U.S.C. 643 26 U.S.C. 679 26 U.S.C. 6039F 26 U.S.C. 6048, 6677 No NPRM 05/08/2024 89 FR 39440 NPRM Comment Period End 07/08/2024 Final Action 05/00/2026 REG-124850-08 (NPRM) Drafter attorney: Eva S. Wolf (202) 317-3893 Reviewer attorney: Lara A. Banjanin (202) 317-4968 Treasury attorney: Natalie Punchak (202) 622-1479 CC:INTL No None No No No No Eva S. Wolf Attorney 1545 Internal Revenue Service IRS 202 317-3893 855 591-7866 s.eva.wolf@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4112W, Washington DC 20224