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TREAS/IRS RIN: 1545-BN51 Publication ID: Spring 2019 
Title: Special Allocations and United States Property Held by Controlled Foreign Corporations Through Partnerships 

These proposed regulations will address the treatment of special allocations in the determination of the amount of United States property treated as held by a controlled foreign corporation through a partnership.

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 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.956-4   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0956(d)    26 U.S.C. 0956(e)   
Legal Deadline:  None
Action Date FR Cite
NPRM  11/03/2016  81 FR 76542   
NPRM Comment Period End  02/01/2017 
NPRM; Correction  12/28/2016  81 FR 95541   
Final Action  12/00/2019 
Additional Information: REG-114734-16 Drafting attorney: Rose E. Jenkins (202) 317-6934 Reviewing attorney: Jeffrey G. Mitchell (202) 317-6934 Treasury attorney: Brian Jenn (202) 622-5967 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:
Rose E. Jenkins
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:855 589-8671