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TREAS/IRS RIN: 1545-BJ08 Publication ID: Fall 2010 
Title: Guidance Regarding the Treatment of Transactions in Which Federal Financial Assistance Is Provided 
Abstract: These proposed regulations modify the scope and application of section 597 concerning certain transactions in which Federal Financial Assistance is provided to a bank or domestic building and loan association. 
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 1   
Legal Authority: 26 USC 597    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2011    
Additional Information: REG-140991-09 Drafting attorney: Jonathan R. Neuville (202) 622-4092 Reviewing attorney: Kenneth E. Cohen (202) 622-3494 Treasury attorney: Donald Bakke (202) 622-0865 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ09 
Agency Contact:
Jonathan R. Neuville
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5140,
Washington, DC 20224
Phone:202 317-5335
Fax:855 561-0925
Email: jonathan.r.neuville@irscounsel.treas.gov