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

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: 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: Deregulatory 
CFR Citation: 26 CFR 1.245A   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 245A(g)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/27/2020  85 FR 53098   
NPRM Comment Period End  10/26/2020 
Final Action  01/00/2021 
Additional Information: REG-124737-19 (NPRM) Drafter attorney: Logan Kincheloe (202) 317-6937 Reviewer attorney: Robert Williams, Jr. (202) 317-6937 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 
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
Email: logan.m.kincheloe@irscounsel.treas.gov