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TREAS/IRS | RIN: 1545-AC10 | Publication ID: Fall 2008 |
Title: Income Tax--Definition of Qualified Possession Source Investment Income for Purposes of Puerto Rico and Possession Tax Credit | |
Abstract: This regulation will provide rules with respect to what constitutes qualified possession source investment income for purposes of the Puerto Rico and possession tax credit. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 936 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-209013-86 (INTL-44-86) Drafting attorney: Joseph P. Dewald (202) 435-5265 Reviewing attorney: John M. Breen (202) 435-5265 CC: INTL | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Joseph P. Dewald Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 435-5265 Email: joseph.p.dewald@irscounsel.treas.gov |