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TREAS/IRS RIN: 1545-BG69 Publication ID: Fall 2016 
Title: Certain Payments Made Pursuant to a Securities Lending Transaction or a Sale-Repurchase Transaction 

The proposed regulations will provide guidance with respect to substitute payments. Credits under sections 33 and 1462 are coordinated in the withholding and reporting applications to provide integrated rules for administering the imposition of substantive liabilities under sections 871 and 872 with the procedural imposition and satisfaction of tax liabilities under sections 1441 and 1442.

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: Undetermined 
CFR Citation: 26 CFR 1441    26 CFR 871    26 CFR 881   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7701(l)   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-119686-07 Drafting attorney: Raymond J. Stahl (202) 317-6938 Reviewing attorney: Mark Erwin (202) 317-6938 Treasury attorney: Karl Walli (202) 622-1540 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Raymond J. Stahl
Special Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-3800
Fax:202 317-4922