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TREAS/IRS RIN: 1545-BP79 Publication ID: Fall 2021 
Title: Guidance Under Section 958 (Rules for Determining Stock Ownership) 

Guidance under section 958 for determining income inclusions of partners in domestic partnerships.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.958.1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 958   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/21/2019  84 FR 29114   
NPRM Comment Period End  09/19/2019 
Final Rule  11/00/2021 
Additional Information: REG-104097-20 (NPRM) Drafter attorney: Edward Tracy (202) 317-4993 Reviewer attorney: Leni Perkins (202) 317-6934 Treasury attorney: Wade Sutton (202) 622-1785 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  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:
Edward J. Tracy
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4579,
Washington, DC 20224
Phone:202 317-6934
Fax:855 584-5146