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TREAS/IRS RIN: 1545-BL83 Publication ID: Fall 2016 
Title: Finalization of Proposed Section 6046 Regulations 

This regulation will finalize a portion of proposed section 1.6046-1.

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 6046-1     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 6046   
Legal Deadline:  None
Action Date FR Cite
Final Action  12/00/2016 
Additional Information: REG-116180-12 Drafting attorney: Stephen M. Peng (202) 317-6934 Reviewing attorney: Barbara Rasch (202) 317-6934 Treasury attorney: Lindsay Kitzinger (202) 622-1341 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-BK91, Related to 1545-BK66, Related to 1545-BK67 
Agency Contact:
Stephen M. Peng
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982