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TREAS/IRS RIN: 1545-BP83 Publication ID: Spring 2020 
Title: ●Section 954(c)(6) NPRM 
Abstract:

Eligibility for look-through of foreign corporations that are CFCs by reason of downward attribution.

 
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 1.954(c)(6)-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 954(c)(6)(A)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2020 
Additional Information: (1545-BP83) NPRM Drafting attorney: Karen Cate (202) 317-6936 Reviewing attorney: Barbara Felker (202) 317-6936 Treasury attorney: Kamela Nelan (202) 622-1540
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Karen J. Cate
Assistance Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Email: karen.j.cate@irscounsel.treas.gov