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TREAS/IRS RIN: 1545-BK85 Publication ID: Spring 2016 
Title: Substantial Business Activities 
Abstract:

These proposed regulations will provide additional guidance on the application of section 7874.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.7874-2T   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7874   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/12/2012  77 FR 34887   
NPRM Comment Period End  09/10/2013 
Final Action Completed by TD 9720  06/04/2015  80 FR 31837   
Final Action Effective  06/04/2015 
Additional Information: REG-107889-12 Drafting attorney: David A. Levine (202) 317-6937 Reviewing attorney: Charles P. Besecky (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 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-BK86 
Agency Contact:
David A. Levine
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: david.a.levine@irscounsel.treas.gov