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TREAS/IRS RIN: 1545-BN45 Publication ID: Spring 2025 
Title: Section 894(c) Beneficial Ownership Rules 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.894-1   
Legal Authority: 26 U.S.C. 894(c)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-115719-16 (NPRM) Drafter attorney: Daniel Martinez (305) 982-7020 Reviewer attorney: Richard Owens (202) 317-6501 Treasury attorney: Jared Hermann (202) 622-4743 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Daniel E. Martinez
Attorney
Department of the Treasury
Internal Revenue Service
51 SW First Avenue ,
Miami, FL 33130-1608
Phone:305 982-7020
Email: daniel.e.martinez2@irscounsel.treas.gov