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TREAS/IRS RIN: 1545-BP22 Publication ID: Spring 2019 
Title: ●Guidance Under 1502 and Certain Other Sections 
Abstract:

Proposed regulations regarding certain issues under section 1502 and involving hybrid arrangements.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.1502   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1502   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2019 
Additional Information: REG-106013-19 (NPRM) Drafting attorney: Tracy Villecco (202) 317-4965 Reviewing attorney: Shane McCarrick (202) 317-4947 Treasury attorney: Jason Yen (202) 622-1776 CC:INTL:B01
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:
Tracy M. Villecco
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4965
Email: tracy.m.villecco@irscounsel.treas.gov