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TREAS/IRS RIN: 1545-BQ49 Publication ID: Fall 2023 
Title: Updates to Substantiation Under Section 274 

The proposed regulation would update, clarify, and reorganize the substantiation requirements under section 274 of the Internal Revenue Code. The proposed regulation would reflect amendments to section 274 made by the Tax Cuts and Jobs Act.  

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 1.274-15   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 274   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: REG-113892-22 (NPRM) Drafter attorney: Christian Lagorio (202) 317-5381 Reviewer attorney: Deena Devereux (202) 317-4602 Treasury attorney: N/A CC:ITA
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:
Christian J. Lagorio
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5381
Fax:855 576-2341