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TREAS/IRS RIN: 1545-BO20 Publication ID: Fall 2017 
Title: ●Inversions and Related Transactions 
Abstract:

This document will finalize proposed regulations that address transactions that are structured to avoid the purposes of sections 7874 and 367 of the Internal Revenue Code and certain post-inversion transactions.  The proposed regulations were published in the Federal Register on April 8, 2016, as part of REG-135734-14, RIN 1545-BM45.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 367(g)    26 U.S.C. 7874(c), (g)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/08/2016  81 FR 20588   
NPRM Comment Period End  07/07/2016 
Final Action  06/00/2018 
Additional Information: REG-132698-17 Drafting attorney: Shane McCarrick (202) 317-6937 Reviewing attorney: Charles Besecky (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM45, Related to 1545-BM88 
Agency Contact:
Andrew Wigmore
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: andrew.l.wigmore@irscounsel.treas.gov