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TREAS/IRS RIN: 1545-BO09 Publication ID: Fall 2023 
Title: Treatment of Fees Relating to Debt Instruments and Other Securities 
Abstract:

The proposed regulations are expected to provide guidance on the tax treatment of certain fees relating to debt instruments and other securities, such as commitment fees and consent fees. For example, the proposed regulations are expected to address when the fee is includible in income by the payee and is deductible by the payor.

 
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: 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. 1275   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2024 
Additional Information: REG-132517-17 (NPRM) Drafter attorney: Michael Chin (202) 317-6842 Reviewer attorney: Steve Harrison (202) 317-4412 Treasury attorney: Brett York (202) 622-1285 CC:FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael Y. Chin
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6842
Fax:855 574-9023
Email: michael.y.chin@irscounsel.treas.gov