1545-BP16 201904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Inventory Sourcing--Sections 865(e) and 863 Coordination

Notice of proposed rulemaking concerning the regulations under section 863 and 865 addressing what changes to these regulations are necessary as a result of the Tax Cuts and Jobs Act's changes to section 863(b)'s rules for sourcing of inventory produced by a taxpayer.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage Undetermined No Other 26 CFR 1.863-1 26 CFR 1.863-2 26 CFR 1.863-3 26 CFR 1.863-8 26 CFR 1.864-6 26 CFR 1.865-1 26 U.S.C. 7805 26 U.S.C. 863 26 U.S.C. 865 No NPRM 07/00/2019 REG-100956-19 Drafting attorney: Brad McCormack (202) 317-6939 Reviewing attorney: Robert Kelley (202) 317-6939 Treasury attorney: James Wang (202) 622-2198 CC:INTL No No None No No No Brad McCormack Senior Technical Reviewer 1545 Internal Revenue Service IRS 202 317-6911 brad.mccormack@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224