{"abstract":"This document contains proposed regulations under sections 245A and 951A of the Internal Revenue Code (the \"Code\") that coordinate the extraordinary disposition rule under section 245A of the Internal Revenue Code (the \"Code\") with the disqualified basis rule under section 951A of the Code. This document also contains proposed regulations under section 6038 of the Code regarding information reporting to facilitate administration of the proposed regulations. The proposed regulations affect corporations that are subject to the extraordinary disposition rule and the disqualified basis rule.","action":"Notice of proposed rulemaking.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2020/08/27/2020-18544.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"85 FR 53098","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Written or electronic comments and requests for a public hearing must be received by October 26, 2020. Requests for a public hearing must be submitted as prescribed in the \"Comments and Requests for a Public Hearing\" section.","disposition_notes":null,"docket_ids":["REG-124737-19"],"dockets":[],"document_number":"2020-18544","effective_on":null,"end_page":53124,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/08/27/2020-18544.xml","html_url":"https://www.federalregister.gov/documents/2020/08/27/2020-18544/coordination-of-extraordinary-disposition-and-disqualified-basis-rules","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-18544?publication_date=2020-08-27","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-08-27/2020-18544/mods.xml","not_received_for_publication":null,"page_length":27,"page_views":{"count":2009,"last_updated":"2026-10-25 12:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-08-27/pdf/2020-18544.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-18544.pdf?1598040914","publication_date":"2020-08-27","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/08/27/2020-18544.txt","regulation_id_number_info":{"1545-BP57":{"issue":"202010","html_url":"https://www.federalregister.gov/regulations/1545-BP57/rule-coordinating-application-of-certain-regulations-under-sections-245a-and-951a","title":"Rule Coordinating Application of Certain Regulations Under Sections 245A and 951A","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202010&RIN=1545-BP57&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["1545-BP57"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BP57/rule-coordinating-application-of-certain-regulations-under-sections-245a-and-951a","title":"Rule Coordinating Application of Certain Regulations Under Sections 245A and 951A"},"comments_count":1,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2020-0033","supporting_documents_count":0,"docket_id":"IRS-2020-0033","document_id":"IRS-2020-0033-0001","regulation_id_number":"1545-BP57","title":"Coordination of Extraordinary Disposition and Disqualified Basis Rules (REG-124737-19)","checked_regulationsdotgov_at":"2022-02-09T04:30:04Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":53098,"subtype":null,"title":"Coordination of Extraordinary Disposition and Disqualified Basis Rules","toc_doc":"Coordination of Extraordinary Disposition and Disqualified Basis Rules","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":85}