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TREAS/IRS RIN: 1545-BO07 Publication ID: Fall 2020 
Title: Proposed Modification of Regulations Under Section 987 on Income and Currency Gain or Loss With Respect to a Section 987 Qualified Business Unit 
Abstract:

This notice of proposed rulemaking provides rules in response to Executive Order 13789. 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Deregulatory 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 987    26 U.S.C. 989(c)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/00/2021 
Additional Information: REG-132422-17 (NPRM) Drafter attorney: Anthony J. Marra (202) 317-6938 Reviewer attorney: Steven D. Jensen (202) 317-6938 Treasury attorney: Erika W. Nijenhuis (202) 622-0843 CC:INTL
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:
Anthony J. Marra
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Email: anthony.j.marra@irscounsel.treas.gov