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TREAS/IRS RIN: 1545-AQ58 Publication ID: Fall 1995 
Title: Amendments to the Branch Profits Tax Under Sections 884 and 864 
Abstract: This regulation will revise the "asset-use" test under section 864 to exclude stock. This regulation will explain what percentage of an interest in a partnership, trust or estate is a U.S. asset under section 884. In addition, this regulation amends the definition of "branch interest" under section 884. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 884    26 USC 864   
Timetable:
Action Date FR Cite
NPRM  09/11/1992  57 FR 41707   
Final Action  06/00/1996    
Additional Information: INTL-003-92. ^PDrafting attorney: Gwendolyn A. Stanley (202) 622-3860. ^PReviewing attorney: Elizabeth U. Karzon (202) 622-3860. ^PTreasury attorney: P. Ann Fisher (202) 622-1755. ^PRFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Gwendolyn A. Stanley
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3860