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TREAS/IRS | RIN: 1545-BN45 | Publication ID: Fall 2018 |
Title: Section 894(c) Beneficial Ownership Rules | |
Abstract:
This proposed rule will provide guidance under section 894(c) setting forth the relationship of the beneficial ownership and "derived by" concepts used in income tax treaties, as applied to hybrid entities. |
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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: Long-Term Actions |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.894-1 | |
Legal Authority: 26 U.S.C. 0894(c) 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-115719-16 Drafting attorney: David L. Lundy (202) 317-6933 Reviewing attorney: Elizabeth U. Karzon (202) 317-6933 Treasury attorney: Julia Tonkovich (202) 622-1540 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 | |
Agency Contact: David L. Lundy Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6933 Email: david.l.lundy@irscounsel.treas.gov |