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TREAS/IRS RIN: 1545-BP83 Publication ID: Fall 2021 
Title: Ownership Attribution Under Section 958 for Purposes of Sections 367(a) and Section 954(c)(6) 
Abstract:

Modification of ownership attribution rules for outbound transfers of stock or securities of a domestic corporation under section 367(a), and eligibility for look-through of foreign corporations that are CFCs by reason of downward attribution.

 
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 1.954(c)(6)-2    26 CFR 1.367(a)-3   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 954(c)(6)(A)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/22/2020  85 FR 59481   
NPRM Comment Period End  11/20/2020 
Final Action  03/00/2022 
Additional Information: REG-110059-20 (NPRM) Drafter attorney: Christina Daniels (202) 317-4969 Reviewer attorney: Leni Perkins (202) 317-6934 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL
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:
Christina Daniels
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Email: christina.g.daniels@irscounsel.treas.gov