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TREAS/IRS RIN: 1545-BR24 Publication ID: Spring 2025 
Title: DISC Non-U.S. Shareholder Listed Transaction 
Abstract:

The NPRM will treat as a listed transaction under section 6011, cases where a Non-U.S. DISC Shareholder:  1) Receives a distribution of accumulated Domestic International Sales Corporation (DISC) income, including a deemed distribution, or derives gain referred to in section 995(c) (relating to disposition of stock of a DISC); and 2) Claims, notwithstanding section 996(g), that an income tax treaty to which the United States is a party exempts or reduces tax on the income.

 
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 1.6011-19   
Legal Authority: 26 U.S.C. 6707A    26 U.S.C. 6111   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-118588-23 (NPRM) Drafter attorney: Allison Rasko (202) 317-6801 Drafter reviewer: Zeb Kelley (202) 317 -5447 Treasury attorney: James Wang (202) 622-2198 CC: INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: No  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:
Allison L. Rasko
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579 ,
Washington, DC 20224
Phone:202 317-6801
Email: allison.l.rasko@irscounsel.treas.gov