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TREAS/IRS RIN: 1545-BO20 Publication ID: Fall 2017 
Title: ●Inversions and Related Transactions 

This document will finalize proposed regulations that address transactions that are structured to avoid the purposes of sections 7874 and 367 of the Internal Revenue Code and certain post-inversion transactions.  The proposed regulations were published in the Federal Register on April 8, 2016, as part of REG-135734-14, RIN 1545-BM45.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 367(g)    26 U.S.C. 7874(c), (g)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  04/08/2016  81 FR 20588   
NPRM Comment Period End  07/07/2016 
Final Action  06/00/2018 
Additional Information: REG-132698-17 Drafting attorney: Shane McCarrick (202) 317-6937 Reviewing attorney: Charles Besecky (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 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-BM45, Related to 1545-BM88 
Agency Contact:
Andrew Wigmore
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922