1545-BO09 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Treatment of Fees Relating to Debt Instruments and Other Securities

The proposed regulations are expected to provide guidance on the tax treatment of certain fees relating to debt instruments and other securities, such as commitment fees and consent fees. For example, the proposed regulations are expected to address when the fee is includible in income by the payee and is deductible by the payor.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Not Yet Determined 26 U.S.C. 7805 26 U.S.C. 1275 No NPRM 12/00/2023 REG-132517-17 (NPRM) Drafter attorney: Michael Chin (202) 317-6842 Reviewer attorney: Steve Harrison (202) 317-4412 Treasury attorney: Brett York (202) 622-1285 CC:FIP Undetermined None No No No Michael Chin Y. 1545 Internal Revenue Service IRS 202 317-6842 855 574-9023 michael.y.chin@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 3547, Washington DC 20224