1545-BP15 201910 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Under Sections 951(b) and 951A

Revisions to the regulations under sections 951(b) and 951A, including rules addressing the treatment of domestic partnerships under section 951 and section 951A, and proposed rules relating to the determination of tested income under section 951A.

]]> Economically Significant Previously Published in The Unified Agenda Final Rule Stage Yes No Other 26 CFR 1 26 CFR 1.951-1 26 U.S.C. 7805 26 U.S.C. 951(b) 26 U.S.C. 951A No NPRM 06/21/2019 84 FR 29114 NPRM Comment Period End 09/19/2019 Final Action 09/00/2020 REG-101828-19 Drafting attorneys: Joshua Roffenbender, and Melinda Harvey (202) 317-6934 Reviewing attorneys: Kristine Crabtree, and Jeffery Mitchell (202) 317-6934 Treasury attorneys: William W. (Wade) Sutton (202) 622-1785; Gary Scanlon (202) 622-0224 CC:INTL No No None No No No Joshua Roffenbender P. Attorney 1545 Internal Revenue Service IRS 202 317-6934 855 584-5146 joshua.p.roffenbender@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4706, Washington DC 20224 Melinda Harvey E. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6934 melinda.e.harvey@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224