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TREAS/IRS RIN: 1545-BO81 Publication ID: Fall 2018 
Title: Guidance Under Section 1061  

This regulation will provide guidance on the application of newly enacted section 1061 of the Internal Revenue Code.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1061   
Legal Authority: 26 U.S.C. 1061    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2018 
Additional Information: REG-107213-18 Drafting attorney: Wendy L. Kribell (202) 317-6850 Reviewing attorney: Faith P. Colson (202) 317-6850 Treasury attorney: Audrey Ellis (202) 622-2844 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Wendy L. Kribell
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5010,
Washington, DC 20224
Phone:202 317-5033
Fax:855 591-7864