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TREAS/IRS RIN: 1545-BN60 Publication ID: Spring 2025 
Title: Guidance on the Definition of Registered Form 
Abstract:

The final regulations will provide guidance under section 163 and other sections of the Internal Revenue Code relating to the definitions of registration-required obligation and registered form. 

 
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 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.163-5    26 CFR 1.149(a)-1    26 CFR 1.871-14    26 CFR 46.4701-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 149(a)(3)    26 U.S.C. 163(f)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/19/2017  82 FR 43720   
NPRM Comment Period End  12/18/2017 
Final Action  05/00/2026 
Additional Information: REG-125374-16 (Final) Drafter attorney: Matthew DeBenedetto (202) 317-6945 Reviewer attorney: Spence Hanemann (336) 690-6212 Treasury attorney: Jonathan LaPlante (202)705-5035 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Matthew DeBenedetto
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: matthew.m.debenedetto@irscounsel.treas.gov