1545-BP22 202004 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Sections 951A

Proposed regulations regarding hybrid deduction accounts under section 245A(e), certain hybrid arrangements for purposes of the conduit financing rules under section 7701(l), and certain payments for purposes of the global intangible low-taxed income provisions under section 951A.

]]> Other Significant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.245A(e)-1 26 CFR 1.881-3 26 CFR 1.951A-2 26 U.S.C. 7805 26 U.S.C. 245A(g) 26 U.S.C. 7701(I) 26 U.S.C. 951A No NPRM 04/08/2020 85 FR 19858 NPRM Comment Period End 06/08/2020 Final Action 09/00/2020 REG-106013-19 (NPRM) Drafting attorney: Andrew Wigmore (202) 317-6937 Reviewing attorney: Shane McCarrick (202) 317-4947 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL:B01 No No None No No No No Andrew Wigmore Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-5443 andrew.l.wigmore@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4579, Washington DC 20224