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TREAS/IRS RIN: 1545-BM79 Publication ID: Fall 2016 
Title: Information Reporting on Transactions With Foreign Trusts and on Large Foreign Gifts (Temporary) 
Abstract:

These temporary regulations provide guidance under sections 6048, 6677, and 6039(F) of the Internal Revenue Code relating to information reporting on transactions with foreign trusts and on large foreign gifts. This document also contains regulations under section 643(i) relating to loans from or uncompensated use of property of foreign trusts, as well as amendments to the regulations under section 679 relating to foreign trusts having one or more U.S. beneficiaries.

 
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: Undetermined 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 0643    26 CFR 6039(F)    26 CFR 6048    26 CFR 0679     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2016 
Additional Information: REG-124850-08 Drafting Attorney: Tracy Villecco (202) 317-6933 Reviewing Attorney: Lara Banjanin (202) 317-6933 Treasury Attorney: Quyen Huhnh (202) 622-1707 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 
Related RINs: Related to 1545-BI04 
Agency Contact:
Tracy M. Villecco
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4965
Email: tracy.m.villecco@irscounsel.treas.gov

Lara A. Banjanin
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6933
Fax:202 317-4982
Email: lara.a.banjanin@irscounsel.treas.gov