1545-BK96 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Revisions to Treasury Regulation Section 1.851-5 Examples Illustrating the Application of the "Controlled Group" Rules

The revisions will revise examples found in Treasury Regulation 1.851-5 to clarify the application to the "controlled group" rules found in section 851(c). In addition, the revisions include a new example that illustrates the application of the "controlled group" rules to securities issued by publicly traded partnerships. Lastly, the revisions update certain references to years and code sections which have been redesigned since the last modification to Treasury Regulation 1.851-5.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 851-5 26 USC 7805 No NPRM 08/02/2013 78 FR 46851 NPRM Comment Period End 10/31/2013 Final Action 12/00/2014 REG-114122-12 Drafting attorney: Julanne Allen (202) 317-4524 Reviewing attorney: Susan Baker (202) 317-4421 Treasury attorney: Mike Novey (202) 622-1339 CC:FIP No None No No No No Julanne Allen Attorney 1545 Internal Revenue Service IRS 202 317-6945 855 574-9025 julanne.allen@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224