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TREAS/IRS RIN: 1545-BO56 Publication ID: Fall 2019 
Title: Section 59A Proposed Regulations 

These regulations provide guidance concerning the base-erosion and anti-abuse tax under section 59A and will be likely to have international trade and investment effects, or otherwise be of international interest.

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. 59A   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/21/2018  83 FR 65956   
NPRM Comment Period End  02/19/2019 
Final Action  09/00/2020 
Additional Information: REG-104259-18 Drafting attorney: Sheila N. Ramaswamy (202) 317-6938 Reviewing attorney: Peter M. Merkel (202) 317-6938 Treasury attorney: Kevin Nichols (202) 622-9461 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:
Sheila Ramaswamy
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:202 317-4922