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TREAS/IRS RIN: 1545-BP51 Publication ID: Fall 2020 
Title: The Treatment of Certain Interests in Corporations as Stock or Indebtedness 
Abstract:

The previously published advance notice of proposed rulemaking under RIN 1545-BP51 describes issues that the IRS and the Treasury Department are considering addressing in a notice of proposed rulemaking regarding the treatment of certain interests in corporations as stock or indebtedness.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
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. 385   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  11/04/2019  84 FR 59318   
ANPRM Comment Period End  02/03/2020 
NPRM  12/00/2020 
Additional Information: REG-123112-19 (NPRM) Drafter attorney: Joel Deuth (202) 317-4931 Reviewer attorney: D. Peter Merkel (202) 317-4919 Treasury attorney: Kevin Nichols (202) 622-9461 CC:INTL:B05
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:
Joel S. Deuth
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4931
Email:  joel.s.deuth@irscounsel.treas.gov