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TREAS/IRS RIN: 1545-BO52 Publication ID: Fall 2020 
Title: Regulations Related to Recent Modifications of Sections 951(b) and 958(b)  
Abstract:

Guidance addressing the repeal of section 958(b)(4) and the modification of section 951(b) under the TCJA.

 
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. 951(b)    26 U.S.C. 958(b)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/02/2019  84 FR 52398   
NPRM Comment Period End  12/02/2019 
Final Action  12/00/2020 
Additional Information: REG-104223-18 (Final) Drafter attorney: Christina Daniels (202) 317-6934 Reviewer attorney: Leni Perkins (202) 317-6934 Treasury attorney: Kamela Nelan (202) 622-1540 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:
Christina Daniels
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Email: christina.g.daniels@irscounsel.treas.gov