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TREAS/IRS RIN: 1545-BL03 Publication ID: Fall 2016 
Title: Definition of a Taxpayer (Temporary) 

This temporary regulation will clarify existing rules regarding the allocation, in certain cases, of foreign income taxes that are imposed on certain hybrid entities.

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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0901    26 U.S.C. 0338    26 U.S.C. 0336   
Legal Deadline:  None
Action Date FR Cite
Interim Final Rule  12/00/2016 
Additional Information: REG-123045-12 Drafting attorney: Suzanne M. Walsh (202) 317-6936 Reviewing attorneys: Jeffrey Cowan and Barbara Felker (202) 317-6936 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-BL02 
Agency Contact:
Suzanne M. Walsh
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922