View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

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

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
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5409,
Washington, DC 20224
Phone:202 317-6937
Fax:855 576-9225