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TREAS/IRS RIN: 1545-BR60 Publication ID: Spring 2025 
Title: ●Guidance on the Foreign Investment in Real Property Tax Act of 1980 
Abstract:

Guidance on the Foreign Investment in Real Property Tax Act of 1980.

 
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 
CFR Citation: 26 CFR 1.897-1 (revision)   
Legal Authority: 26 U.S.C 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-109742-25 (NPRM) Drafter attorney, Daren Gottlieb (202) 317-4943 Reviewer attorney, Kenneth Jeruchim (202) 317-5448 Treasury attorney: TBD CC:INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Small Entities Affected: Businesses  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:
Daren Gottlieb
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW , Room 4561,
Washington, DC 20224
Phone:202 317-4943
Email: daren.j.gottlieb2@irscounsel.treas.gov