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TREAS/IRS RIN: 1545-BG98 Publication ID: Fall 2011 
Title: Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income 
Abstract: This regulation amends regulations relating to the subpart F treatment of aircraft and vessel leasing income under sections 954 and 956 of the Internal Revenue Code and the transfer of tangible property incorporated in aircraft and vessels that are used predominantly outside the United States under section 367 of the Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 954    26 USC 7805    PL 109-357, sec 415   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/03/2008  73 FR 38162   
NPRM Comment Period End  10/01/2008    
Final Action Completed by TD 9525  05/06/2011  76 FR 26178   
Additional Information: REG-138355-07 Drafting attorney: Kristine A. Crabtree (202) 622-3840 Reviewing attorney: Jeffery G. Mitchell (202) 622-3840 Treasury attorney: Michael Plowgian (202) 622-0846 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BH03 
Agency Contact:
Kristine A. Crabtree
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4710,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982
Email: kristine.a.crabtree@irscounsel.treas.gov