1545-BR20 202404 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Base erosion and anti-abuse tax

These regulations provide guidance under section 59A regarding the base erosion and anti-abuse tax, including guidance regarding reporting of qualified derivatives payments.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Section 610 Review Not Yet Determined 26 U.S.C. 59A No NPRM 11/00/2024 REG-107895-24 (NPRM) Drafter attorney: Sheila Ramaswamy (202) 317-6938 Drafter reviewer: D. Peter Merkel (202) 317-6938 Treasury attorney: Jonathan Galin (TBD) INTL No No None No No Yes No Sheila Ramaswamy Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6938 855 589-8672 sheila.n.ramaswamy@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224