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TREAS/IRS RIN: 1545-BQ25 Publication ID: Spring 2024 
Title: Continuing Guidance Under Section 163(j) 
Abstract:

This project was previously reported as RIN 1545-BP73. These regulations will provide continuing guidance on 163(j) issues, including issues that were not addressed in the final rule under RIN 1545-BP73.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.163(j)-1 to -11   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 163(j)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/14/2020  85 FR 56846   
NPRM Comment Period End  11/02/2020 
Final Action  05/00/2025 
Additional Information: REG-112060-19 (Final) Drafter attorney: Caleb W. Trimm (202) 317-6002 Reviewer attorney: Raphael J. Cohen (202) 317-6938 Treasury attorney: Brett York (202) 622-1085 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BP73 
Agency Contact:
Caleb Trimm
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4579,
Washington, DC 20224
Phone:202 317-6002
Fax:855 589-8672
Email: caleb.w.trimm2@irscounsel.treas.gov