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TREAS/IRS RIN: 1545-BO09 Publication ID: Spring 2019 
Title: Treatment of Fees Relating to Debt Instruments and Other Securities 
Abstract:

The proposed regulations will provide guidance on the tax treatment of fees relating to debt instruments and other securities.

 
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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1275   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-132517-17 (NPRM) Drafter attorney: Michael Chin (202) 317-6842 Reviewer attorney: William E. Blanchard (202) 317-3900 Treasury attorney: N/A CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael Y. Chin
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6842
Fax:855 574-9023
Email: michael.y.chin@irscounsel.treas.gov