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TREAS/IRS RIN: 1545-BP22 Publication ID: Spring 2020 
Title: Guidance Involving Hybrid Arrangements and the Allocation of Deductions Attributable to Certain Disqualified Payments Under Sections 951A 
Abstract:

Proposed regulations regarding hybrid deduction accounts under section 245A(e), certain hybrid arrangements for purposes of the conduit financing rules under section 7701(l), and certain payments for purposes of the global intangible low-taxed income provisions under section 951A.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously 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 1.245A(e)-1    26 CFR 1.881-3    26 CFR 1.951A-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 245A(g)    26 U.S.C. 7701(I)    26 U.S.C. 951A   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/08/2020  85 FR 19858   
NPRM Comment Period End  06/08/2020 
Final Action  09/00/2020 
Additional Information: REG-106013-19 (NPRM) Drafting attorney: Andrew Wigmore (202) 317-6937 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:
Andrew Wigmore
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4579,
Washington, DC 20224
Phone:202 317-5443
Email: andrew.l.wigmore@irscounsel.treas.gov