1545-BM45 201610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Inversion Transactions and Related Transactions

These regulations will incorporate the rules described in Notice 2014-52, 2014-42 IRB 712, and Notice 2015-79, 2015-49 IRB 775, under sections 304, 367, 954, 956, 7701(l), and 7874 of the Internal Revenue Code concerning inversion transactions as well as tax-avoidance transactions that may occur after an inversion transaction.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined No 26 CFR 1.956-2 26 CFR 1.954-2 26 U.S.C. 0956(e) 26 U.S.C. 7701(l) 26 U.S.C. 0954(c)(6)(A) 26 U.S.C. 0367 26 U.S.C. 7874 ... No NPRM by Cross-Reference to Temporary Regulation 04/08/2016 81 FR 20588 NPRM by Cross-Reference to Temporary Regulation; Correction 06/02/2016 81 FR 35275 NPRM by Cross-Reference to Temporary Regulation Comment Period End 07/07/2016 Final Action 09/00/2017 REG-135734-14 Drafting attorney: Rose E. Jenkins (202) 317-6934 Reviewing attorney: Barbara Rasch (202) 317-6934 Treasury attorney: Brenda Zent CC:INTL Undetermined Undetermined Undetermined No No 1545-BM88 Related to Rose Jenkins E. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6934 855 589-8671 rose.e.jenkins@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224