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

Regulations addressing certain related party amounts paid or accrued in hybrid transactions or with hybrid entities. These regulations implement sections 245A(e) and 267A of the Internal Revenue Code (added by the TCJA) regarding hybrid dividends (i.e., dividends treated as deductible payments for foreign tax purposes) and certain 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
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4965