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TREAS/IRS RIN: 1545-BO22 Publication ID: Fall 2017 
Title: ●Rules Regarding Inversions and Related Transactions 
Abstract:

This document will finalize proposed regulations that address certain transactions that are structured to avoid the purposes of section 7874 of the Internal Revenue Code.  The proposed regulations were published in the Federal Register on January 18, 2017, as part of REG-15734-17, 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. 7874    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/18/2017  82 FR 5476   
NPRM Comment Period End  04/18/2017 
Final Action  06/00/2018 
Additional Information: REG-132824-17 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 
Agency Contact:
Andrew Wigmore
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: andrew.l.wigmore@irscounsel.treas.gov