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TREAS/IRS RIN: 1545-BP57 Publication ID: Spring 2020 
Title: ●Rule Coordinating Application of Certain Regulations Under Sections 245A and 951A 

Proposed rules coordinating the disqualified basis rules of section 1.951A-2(b) and the extraordinary disposition rules of section 1.245A-5(c) and (d), to generally prevent excess taxation that might otherwise occur when the rules are applied to the same transaction.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Deregulatory 
CFR Citation: 26 CFR 1.245A   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 245A(g)   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/00/2020 
Additional Information: REG-124737-19 (NPRM) Drafting attorney: Logan Kincheloe (202) 317-6075 Reviewing attorney: Shane McCarrick (202) 317-6075 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL:B04
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Logan Kincheloe
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937