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TREAS/IRS | RIN: 1545-BO22 | Publication ID: Spring 2018 |
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. |
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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: 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 |
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Timetable:
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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 |