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TREAS/IRS RIN: 1545-BN55 Publication ID: Spring 2018 
Title: Guidance Under Section 851 Relating to Investments in Stock and Securities 
Abstract:

The final regulations will provide guidance under section 851 of the Internal Revenue Code relating to the income test and the asset diversification test that are used to determine whether a corporation may qualify as a regulated investment company.

 
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: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.851-2   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/28/2016  81 FR 66576   
NPRM Comment Period End  12/27/2016 
Final Action  06/00/2018 
Additional Information: REG-123600-16 (Final) Drafter attorney: Matthew Howard (202) 317-7053 Reviewer attorney: Pam Lew (202) 317-7053 Treasury attorney: Karl Walli (202) 622-5721 CC:FIP
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:
Matthew P. Howard
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024
Email: matthew.p.howard@irscounsel.treas.gov