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TREAS/IRS RIN: 1545-BI23 Publication ID: Fall 2010 
Title: Guidance Regarding Substantial Assistance and Foreign Base Company Services Income 
Abstract: These regulations will provide guidance under section 954 relating to substantial assistance under the foreign base company services regulations. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 0954   
Legal Authority: 26 USC 7805    26 USC 0954   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-138719-08 Drafting Attorney: Jeffrey P. Cowan (202) 622-3860 Reviewing Attorney: John J. Merrick (202) 622-3800 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-BI24 
Agency Contact:
Jeffrey P. Cowan
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: jeffrey.p.cowan@irscounsel.treas.gov