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TREAS/IRS RIN: 1545-BO23 Publication ID: Spring 2019 
Title: Regulations Under Chapter 4 of the Internal Revenue Code  

This document will finalize proposed regulations under sections 1471-1474 (chapter 4) of the Internal Revenue Code. The proposed regulations were published in the Federal Register on January 6, 2017, as part of REG-103477-14, RIN 1545-BL96.

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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 1471    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  01/06/2017  82 FR 1629   
NPRM Comment Period End  04/06/2017 
Final Action  12/00/2019 
Additional Information: REG-132857-17 Drafting attorney: Charles Rioux (202) 317-6942 Reviewing attorney: Nancy Lee (202) 317-6942 Treasury attorney: Kamela Nelan (202) 622-1540 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 
Related RINs: Related to 1545-BL96 
Agency Contact:
John J. Sweeney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6942