1545-BO22 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Rules Regarding Inversions and Related Transactions

This document will finalize proposed regulations that address certain transactions that are structured to avoid the purposes of section 7874 of the Internal Revenue Code.  The proposed regulations were published in the Federal Register on January 18, 2017, as part of REG-15734-17, RIN 1545-BM45.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Other Not Yet Determined 26 U.S.C. 7874 26 U.S.C. 7805 No NPRM 01/18/2017 82 FR 5476 NPRM Comment Period End 04/18/2017 Final Action 06/00/2018 REG-132824-17 Drafting attorney: Shane McCarrick (202) 317-6937 Reviewing attorney: Charles Besecky (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL No No None No No No 1545-BM45 Related to Andrew Wigmore Attorney 1545 Internal Revenue Service IRS 202 317-6937 202 317-4922 andrew.l.wigmore@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224