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TREAS/IRS

RIN: 1545-BP83

Publication ID: Spring 2020

Title: ●Section 954(c)(6) NPRM
Abstract: Eligibility for look-through of foreign corporations that are CFCs by reason of downward attribution.
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 1.954(c)(6)-2
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 954(c)(6)(A)

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	12/00/2020

Additional Information: (1545-BP83) NPRM Drafting attorney: Karen Cate (202) 317-6936 Reviewing attorney: Barbara Felker (202) 317-6936 Treasury attorney: Kamela Nelan (202) 622-1540
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No
Agency Contact: Karen J. Cate Assistance Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6936 Email: karen.j.cate@irscounsel.treas.gov