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TREAS/IRS RIN: 1545-BP23 Publication ID: Spring 2019 
Title: ● Disallowance of Certain Deductions Under Section 274 

Proposed regulations that provide guidance regarding the disallowance of certain deductions under section 274 of the Internal Revenue Code. These proposed regulations reflect changes made by the Tax Cuts and Jobs Act. These proposed regulations affect taxpayers who claim deductions for certain amounts paid or incurred after December 31, 2017.

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: Not subject to, not significant 
CFR Citation: 26 CFR 1.274-12 to 1.274-18   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  08/00/2019 
Additional Information: REG-100814-19 (NPRM) 1. Drafting attorney:Patrick Clinton, 202-317-4651 2. Reviewing attorney: Deena Devereux, 202-317-4602 3. Treasury attorney: Kim Koch, 202-622-0854 CC:ITA
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:
Patrick M. Clinton
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4143,
Washington, DC 20224
Phone:202 317-4651
Fax:202 317-4654