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TREAS/IRS RIN: 1545-BL00 Publication ID: Fall 2016 
Title: Guidance Under Section 7874 for Determining Stock Ownership 

These regulations will provide additional guidance on the application of section 7874.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.7874-4(T)    26 CFR 1.7874-5(T)   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7874   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/17/2014  79 FR 3145   
NPRM Comment Period End  04/17/2014 
Final Rule  12/00/2016 
Additional Information: REG-121534-12 Drafting attorney: Joshua G. Rabon (202) 317-6937 Reviewing attorney: Charles P. Besecky (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 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-BL01 
Agency Contact:
Joshua G. Rabon
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937