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TREAS/IRS RIN: 1545-BP92 Publication ID: Fall 2020 
Title: ●Section 245A and Related Provisions 
Abstract:

Regulations providing rules governing the application of the dividends received deduction under section 245A and related provisions.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 245A (g)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2021 
Additional Information: REG-15792-20 (NPRM) Drafter attorney: Logan Kincheloe (202) 317-6075 Reviewer: Robert Williams (202) 317-4956 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL:04
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
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