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TREAS/IRS RIN: 1545-BO53 Publication ID: Spring 2019 
Title: Hybrid Dividends and Payments 
Abstract:

Regulations addressing certain related party amounts paid or accrued in hybrid transactions or with hybrid entities.

 
Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 267A(e)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/28/2018  83 FR 67612   
NPRM Comment Period End  02/26/2019 
Final Action  12/00/2019 
Additional Information: REG-104352-18 Drafting attorney: Tracy M. Villecco (202) 317-6933 Reviewing attorney: Shane M. McCarrick (202) 317-6937 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL
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:
Tracy M. Villecco
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4965
Email: tracy.m.villecco@irscounsel.treas.gov