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TREAS/IRS RIN: 1545-BN45 Publication ID: Fall 2023 
Title: Section 894(c) Beneficial Ownership Rules 

This proposed rule will provide guidance under section 894(c) setting forth the relationship of the beneficial ownership and "derived by" concepts used in income tax treaties, as applied to hybrid entities.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.894-1   
Legal Authority: 26 U.S.C. 894(c)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2024 
Additional Information: REG-115719-16 (NPRM) Drafter attorney: Ryan Connery (202) 317-4972 Reviewer attorney: Richard Owens (202) 317-6501 Treasury attorney: Elena Virgadamo (916) 974-5012 CC:INTL
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:
Ryan M. Connery
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4972