1545-BN45 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Section 894(c) Beneficial Ownership Rules

This proposed rule will provide guidance under section 894(c) setting forth the relationship of the beneficial ownership and "derived by" concepts used in income tax treaties, as applied to hybrid entities.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.894-1 26 U.S.C. 894(c) 26 U.S.C. 7805 No NPRM 12/00/2023 REG-115719-16 (NPRM) Drafter attorney: Ryan Connery (202) 317-4972 Reviewer attorney: Richard Owens (202) 317-6501 Treasury attorney: Elena Virgadamo (916) 974-5012 CC:INTL No No None No No No Ryan Connery M. 1545 Internal Revenue Service IRS 202 317-4972 ryan.m.connery@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224