View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BP51 Publication ID: Spring 2021 
Title: The Treatment of Certain Interests in Corporations as Stock or Indebtedness 

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 
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
Action Date FR Cite
ANPRM  11/04/2019  84 FR 59318   
ANPRM Comment Period End  02/03/2020 
NPRM  12/00/2021 
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 Deuth
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4564,
Washington, DC 20224
Phone:202 317-4931