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TREAS/IRS RIN: 1545-BK91 Publication ID: Fall 2014 
Title: Taxation of U.S. Persons That Are Shareholders of Section 1291 Funds 
Abstract:

These regulations will finalize sections of the proposed regulations issued under 26 CFR 1.6046-1 in 1991 in order to update certain filing requirements to reflect additional filing requirements imposed on section 953(c) shareholders and officers and directors of CFCs that have section 953(c) shareholders.

 
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 1.1291-1   
Legal Authority: 26 USC 7805    26 USC 1291   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action Completed by TD 9650  12/31/2013  78 FR 79602   
Additional Information: REG-116180-12 Drafting attorneys: Susan E. Massey (202) 317-6934 and Barbara Rasch (202) 317-6934 Reviewing attorney: Jeffrey Mitchell (202) 317-6934 Treasury attorney: Unassigned 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-BK66, Related to 1545-BK67 
Agency Contact:
Susan E. Massey
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982
Email: susan.e.massey@irscounsel.treas.gov