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TREAS/IRS RIN: 1545-BO88 Publication ID: Spring 2019 
Title: Application of Section 956 to Certain United States Shareholders 
Abstract:

These regulations conform existing rules under section 956 with the international provisions of an Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018, Public Law 115-97.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
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: 2 CFR 1.956-1 through -4   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 956(e)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  11/05/2018  83 FR 55324   
NPRM Comment Period End  12/05/2018 
Final Action  12/00/2019 
Additional Information: REG-114540-18 Drafting attorney: Lynlee Baker (202) 317-6937 Reviewing attorney: Raymond J. Stahl (202) 317-4917 Treasury attorney: Gary Scanlon (202) 622-0224 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