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TREAS/IRS RIN: 1545-BN88 Publication ID: Spring 2019 
Title: Dividends Received Deduction--Diminished Risk of Loss 
Abstract:

The proposed regulations will provide guidance under section 246 of the Internal Revenue Code relating to whether a taxpayer is entitled to a dividends received deduction.

 
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 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1.246-5   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 246   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/00/2020 
Additional Information: REG-133756-14 (NPRM) Drafter attorney: Shawn Tetelman (202) 317-7053 Reviewer attorney: Jeffrey Rodrick (202) 317-3900 Treasury attorney: N/A CC:FIP
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:
Shawn R. Tetelman
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024
Email: shawn.r.tetelman@irscounsel.treas.gov