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TREAS/IRS RIN: 1545-BQ48 Publication ID: Spring 2025 
Title: Application of Section 367 to Section 304 Transactions 
Abstract:

The regulations will incorporate Notice 2012-15 into the section 367 regulations and address the application of section 367 to section 304 transactions relating to foreign corporations and the treatment of certain stock purchases.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously 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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 367   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-112637-22 (NPRM) Drafter attorney: Karen Li (202) 317-6937 Reviewer attorney: Andrew Wigmore (202) 317-5443 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  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 
Related RINs: Related to 1545-BK84 
Agency Contact:
Karen R. Li
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-6937
Fax:855 589-8671
Email: karen.r.li@irscounsel.treas.gov