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TREAS/IRS RIN: 1545-BI45 Publication ID: Spring 2011 
Title: Guidance Related to Section 954(d)(2) Branch Rules 
Abstract: These proposed regulations contain rules for determining the location of manufacturing when multiple branches contribute to the manufacture of the same item of personal property. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/29/2008  73 FR 79421   
NPRM Comment Period End  03/30/2009    
Public Hearing  04/20/2009    
Final Action  12/00/2011    
Additional Information: REG-150066-08 Drafting Attorney: Susan E. Massey (202) 622-3840 Reviewing Attorney: Jeffery Mitchell (202) 622-3840 Treasury Attorney: Itai Grinberg (202) 622-4847 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-BG11, Related to 1545-BI50 
Agency Contact:
Susan E. Massey
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982
Email: susan.e.massey@irscounsel.treas.gov