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TREAS/IRS RIN: 1545-BC78 Publication ID: Fall 2018 
Title: Below-Market Loans 

The proposed regulations will provide guidance relating to the Federal income tax consequences of certain below-market loans.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.7872-4   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 7872(h)   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/20/1985  50 FR 33553   
NPRM  06/00/2019 
Additional Information: REG-209226-84 (NPRM) Drafter attorney: Jason Eisenberg (202) 317-7053 Reviewer attorney: Pamela Lew (202) 317-7053 Treasury attorney: N/A 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:
Jason Eisenberg
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024