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TREAS/IRS RIN: 1545-BK33 Publication ID: Fall 2016 
Title: Interest Expense Disallowance Rules for Banks 
Abstract:

These regulations intend to memorialize a longstanding IRS position inconsistent with the holding in PSB Holdings, Inc. v. Commissioner, 129 TC 131 (2007).

 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 265    26 U.S.C. 291    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: REG-131833-08 Drafting attorney: Chris Lieu (202) 317-4440 Reviewing attorney: Robert Martin (202) 317-4440 Treasury attorney: Michael Novey (202) 622-1339 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Chris Lieu
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4440
Fax:202 317-4470
Email: chris.lieu@irscounsel.treas.gov