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TREAS/IRS RIN: 1545-BO64 Publication ID: Spring 2019 
Title: Regulations Under Sections 91 and 245A 
Abstract:

Regulations will address dividend received deduction issues under section 245A and branch loss recapture issues under section 91.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
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   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 245A    26 U.S.C. 91   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2019 
Additional Information: REG-106282-18 Drafting attorney: Logan Kincheloe (202) 317-6937 Reviewing attorney: Robert Williams (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Logan Kincheloe
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6937
Email: logan.m.kincheloe@irscounsel.treas.gov