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TREAS/IRS | RIN: 1545-BP22 | Publication ID: Fall 2020 |
Title: Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Sections 951A | |
Abstract:
Proposed regulations regarding hybrid deduction accounts under section 245A(e), certain hybrid arrangements for purposes of the conduit financing rules under section 7701(l), and certain payments for purposes of the global intangible low-taxed income provisions under section 951A. |
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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 1.245A(e)-1 26 CFR 1.881-3 26 CFR 1.951A-2 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 245A(g) 26 U.S.C. 7701(I) 26 U.S.C. 951A |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106013-19 (NPRM) Drafter attorney: Kenneth Jeruchim (202) 317-4934 Reviewer attorney: Shane McCarrick (202) 317-4947 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL:B04 | |
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: Andrew Wigmore Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4579, Washington, DC 20224 Phone:202 317-5443 Email: andrew.l.wigmore@irscounsel.treas.gov |