1545-BQ25 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Continuing Guidance Under Section 163(j)

This project was previously reported as RIN 1545-BP73. These regulations will provide continuing guidance on 163(j) issues, including issues that were not addressed in the final rule under RIN 1545-BP73.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.163(j)-1 to -11 26 U.S.C. 7805 26 U.S.C. 163(j) No NPRM 09/14/2020 85 FR 56846 NPRM Comment Period End 11/02/2020 Final Action 05/00/2024 REG-112060-19 (NPRM) Drafter attorney: Raphael J. Cohen (202) 317-6938 Reviewer attorney: D. Peter Merkel (202) 317-6938 Treasury attorney: Brett York (202) 622-1085 CC:INTL No Businesses Organizations None No No No No 1545-BP73 Related to Raphael Cohen J. Senior Counsel 1545 Internal Revenue Service IRS 202 317-3756 raphael.j.cohen@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 4579, Washington DC 20224