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TREAS/IRS RIN: 1545-BK11 Publication ID: Spring 2011 
Title: ●Modifications To Definition Of United States Property Under Section 956 (Temporary) 
Abstract: This temporary regulation will address modification to definition of United States property to clarify that certain upfront cash payments made by a controlled foreign corporation to its US shareholders that are cleared through a clearinghouse do not constitute "United States property" under section 956. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1,0956-2T     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7808    26 USC 0956(e)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2011    
Additional Information: REG-107548-11 Drafting Attorney: Kristine A. Crabtree (202) 622-3840 Reviewing Attorney: Jeffrey G. Mitchell (202) 622-3840 Treasury Attorney: Michael Plowgian (202) 622-0846 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-BK10 
Agency Contact:
Kristine A. Crabtree
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4710,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982
Email: kristine.a.crabtree@irscounsel.treas.gov