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TREAS/IRS RIN: 1545-BM04 Publication ID: Spring 2016 
Title: Guidance for Mutual Funds and Their Shareholders 
Abstract:

The rule will provide guidance to regulated investment companies and their shareholders regarding accounting and reporting requirements with respect to shares in those companies.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 446    26 U.S.C. 6045   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/28/2014  79 FR 43694   
NPRM Comment Period End  10/27/2014 
Final Action  12/00/2016 
Additional Information: REG-107012-14 Drafting attorney: Grace Cho (202) 317-6945 Reviewing attorney: Steven Harrison (202) 317-6842 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:
Grace Cho
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6945
Fax:855 574-9025
Email: grace.e.cho@irscounsel.treas.gov