1545-BP83 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6)

Modification of ownership attribution rules for outbound transfers of stock or securities of a domestic corporation under section 367(a), and eligibility for look-through of foreign corporations that are CFCs by reason of downward attribution.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.954(c)(6)-2 26 CFR 1.367(a)-3 26 U.S.C. 7805 26 U.S.C. 954(c)(6)(A) No NPRM 09/22/2020 85 FR 59481 NPRM Comment Period End 11/20/2020 Final Action 05/00/2024 REG-110059-20 (NPRM) Drafter attorney: Leni Perkins (202) 317-6934 Reviewer attorney: Leni Perkins (202) 317-6934 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL No None No No Yes Leni Perkins Attorney 1545 Internal Revenue Service IRS 202 317-6934 leni.c.perkins@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224