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TREAS/IRS RIN: 1545-BO18 Publication ID: Spring 2019 
Title: Treatment of Certain Interests in Corporations as Stock or Indebtedness  
Abstract:

Changes to regulations issued under section 385 to treat certain interests in a corporation as stock or indebtedness in accordance with Executive Order 13789.

 
Agency: Department of the Treasury(TREAS)  Priority: Economically Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Yes  Unfunded Mandates: No 
EO 13771 Designation: Deregulatory 
CFR Citation: 26 CFR 1.385-1    26 CFR 1.385-3    26 CFR 1.385-3T    26 CFR 1.385-4    26 CFR 1.385-4T    26 CFR 1.701-2    26 CFR 1.752-2    26 CFR 1.752-2T    26 CFR 1.1275-1   
Legal Authority: 26 U.S.C. 385    26 U.S.C. 7805    26 U.S.C. 701    26 U.S.C. 1502    26 U.S.C. 1504(a)(5)(A)    26 U.S.C. 7701(l)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/00/2019 
Additional Information: REG-132700-17 Drafting attorney: Lynlee Baker (202) 317-6937 Reviewing attorney: Ray Stahl (202) 317-4917 Treasury attorney: Kevin Nichols (202) 622-9461 CC:INTL
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:
Lynlee Baker
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5409,
Washington, DC 20224
Phone:202 317-6937
Fax:855 576-9225
Email: lynlee.c.baker@irscounsel.treas.gov