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TREAS/IRS RIN: 1545-BJ85 Publication ID: Spring 2011 
Title: ●Source of Income From a Qualified Fails Charge 
Abstract: The temporary regulation will provide guidance concerning the source of income from a qualified fails charge. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.863   
Legal Authority: 26 USC 7805    26 USC 0863   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Final Action Completed by TD 9508  12/08/2010  75 FR 76262   
Additional Information: REG-132724-10 Drafting Attorney: Sheila N. Ramaswamy (202) 622-3870 Reviewing Attorney: Jeffrey Dorfman (202) 622-3870 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-BJ78 
Agency Contact:
Sheila Ramaswamy
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:855 589-8672
Email: sheila.n.ramaswamy@irscounsel.treas.gov