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TREAS/IRS RIN: 1545-BO83 Publication ID: Spring 2018 
Title: ●Consolidated Return Issues Under Section 965 
Abstract:

This project will be temporary regulation that provides consolidated return guidance under section 965. We will also be issuing an NPRM that cross references to this temporary regulation.

 
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: Regulatory 
CFR Citation: 26 CFR 301.7805    26 CFR 1.965   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502    26 U.S.C. 965   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule: Temporary Regulation  06/00/2018 
Additional Information: REG-109435-18 (Temp) Drafter attorney: Grid Glyer (202) 317-6847 Reviewer attorney: Susan Massey (202) 317-6848 Treasury attorney: Brett York (202) 622-1285 CC:CORP
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:
Grid R. Glyer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5032,
Washington, DC 20224
Phone:202 317-6847
Fax:855 524-2088
Email: grid.r.glyer@irscounsel.treas.gov