1545-BM79 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 Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts (Temporary)

These temporary regulations provide guidance under sections 6048, 6677, and 6039(F) of the Internal Revenue Code relating to information reporting on transactions with foreign trusts and on large foreign gifts. This document also contains regulations under section 643(i) relating to loans from or uncompensated use of property of foreign trusts, as well as amendments to the regulations under section 679 relating to foreign trusts having one or more U.S. beneficiaries.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No Undetermined 26 CFR 0643 26 CFR 6039(F) 26 CFR 6048 26 CFR 0679 26 U.S.C. 7805 No Interim Final Rule 12/00/2016 REG-124850-08 Drafting Attorney: Tracy Villecco (202) 317-6933 Reviewing Attorney: Lara Banjanin (202) 317-6933 Treasury Attorney: Quyen Huhnh (202) 622-1707 CC:INTL No None No No No No 1545-BI04 Related to Tracy Villecco M. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-4965 tracy.m.villecco@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224 Lara Banjanin A. 1545 Internal Revenue Service IRS 202 317-6933 202 317-4982 lara.a.banjanin@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224