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TREAS/IRS RIN: 1545-BN86 Publication ID: Fall 2023 
Title: Transactions Involving Disregarded Entities--Section 1.1001-3 

The proposed regulations will provide guidance on issues related to the modification of debt instruments, including the application of section 1.1001-3 to debt issued by a disregarded entity.

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 1.1001-3   
Legal Authority: 26 U.S.C. 1001    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2024 
Additional Information: REG-129143-16 (NPRM) Drafter attorney: Ian C. Friedman (202) 317-4451 Reviewer attorney: Diana Imholtz (202) 317-3900 Treasury attorney: Jarrett Jacinto (202) 997-5410 CC:FIP
Regulatory Flexibility Analysis Required: Undetermined  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:
Ian C. Friedman
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-4451
Fax:855 574-9023