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TREAS/IRS RIN: 1545-BM01 Publication ID: Fall 2016 
Title: Removal of the 36-Month Non-Payment Testing Period Rule 

Proposed regulations that will remove regulations requiring reporting when a discharge of indebtedness is deemed to occur, for information reporting purposes, at the expiration of a 36-month non-payment testing period.

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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6050(P)-1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6050(P)   
Legal Deadline:  None
Action Date FR Cite
NPRM  10/15/2014  79 FR 61791   
NPRM Comment Period End  01/13/2015 
Final Action  12/00/2016 
Additional Information: REG-136676-13 (action) Drafting attorney: Eliezer Mishory (202) 317-5138 Reviewing attorney: Pamela Fuller (202) 317-5450 Treasury attorney: Brendan O'Dell (202) 622-1868 CC:PA Branch 2
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:
Eliezer Mishory
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5138