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TREAS/IRS RIN: 1545-BP36 Publication ID: Spring 2020 
Title: Base Erosion and Anti-Abuse Tax Proposed Regulations 

These regulations provide guidance under section 59A regarding the base erosion and anti-abuse tax.

Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  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  12/06/2019  84 FR 67046   
NPRM Comment Period End  02/04/2020 
Final Action  10/00/2020 
Additional Information: REG-112607-19 (NPRM) Drafting attorney: Azeka Abramoff (202) 317-6938 Reviewing attorney: Peter Merkel (202) 317-4919 Treasury attorney: Kevin Nichols (202) 622-9461 CC:INTL:B05
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Azeka Abramoff
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4568,
Washington, DC 20224
Phone:202 317-6938