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TREAS/IRS RIN: 1545-BN45 Publication ID: Fall 2016 
Title: ●Section 894(c) Beneficial Ownership Rules 

This proposed rule will provide guidance under section 894(c) setting forth the relationship of the beneficial ownership and "derived by" concepts used in income tax treaties, as applied to hybrid entities.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.894-1   
Legal Authority: 26 U.S.C. 0894(c)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-115719-16 Drafting attorney: David L. Lundy (202) 317-6933 Reviewing attorney: Elizabeth U. Karzon (202) 317-6933 Treasury attorney: Julia Tonkovich (202) 622-1540 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 
Agency Contact:
David L. Lundy
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6933