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TREAS/IRS RIN: 1545-BJ08 Publication ID: Spring 2016 
Title: Treatment of Transactions in Which Federal Financial Assistance Is Provided 
Abstract:

These 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: Long-Term Actions 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.597-1 et seq.   
Legal Authority: 26 U.S.C. 597    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/20/2015  80 FR 28872   
NPRM Comment Period End  08/18/2015 
Final Action  To Be Determined 
Additional Information: REG-140991-09 Drafting attorney: Russell G. Jones (202) 317-6847 Reviewing attorney: Kenneth E. Cohen (202) 317-6848 Treasury attorney: Benjamin Willis (202) 317-5363 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:
Russell G. Jones
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5430,
Washington, DC 20224
Phone:202 317-5357
Email: russell.g.jones@irscounsel.treas.gov