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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 
Abstract:

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
Timetable:
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
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:855 589-8671
Email: rose.e.jenkins@irscounsel.treas.gov