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TREAS/IRS RIN: 1545-BP52 Publication ID: Spring 2020 
Title: ●Guidance Under Section 152 for Changes Made by TCJA 
Abstract:

This project will amend regulations under section 152 to take account of changes enacted in the Tax Cuts and Jobs Act. See Notice 2018-70. This proposed regulation will withdraw 1.152-3(d)(2) of proposed regulations issued in January 2017 (REG-137604-07) and propose new language in its place.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.152-3   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 152   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2020 
Additional Information: REG-118997-19 (NPRM) Drafting attorney: Victoria Driscoll (202) 317-4722 Reviewing attorney: Christina Glendening (202) 317-4746 Treasury attorney: Catherine Hughes (202) 622-9407 CC:ITA:4
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-BI35 
Agency Contact:
Victoria J. Driscoll
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4722
Fax:855 576-2338
Email: victoria.j.driscoll@irscounsel.treas.gov