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TREAS/IRS RIN: 1545-BQ23 Publication ID: Fall 2023 
Title: Master Development Plan Definition and Section 118 

These proposed regulations will address section 118 TCJA changes and define master development plan.

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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 118   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/00/2024 
Additional Information: REG-118575-21 (NPRM) Drafter attorney: Lani Sinfield (202) 317-5871 Reviewer attorney: Nicole R. Cimino (202) 317-4137 Treasury attorney: Kimberly Wojcik (202) 622-8516 CC:PSI:5
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Lani M. Sinfield
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5107,
Washington, DC 20224
Phone:202 317-5871