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TREAS/IRS RIN: 1545-AM91 Publication ID: Fall 2008 
Title: Caribbean Basin Investments 
Abstract: This regulation defines investments made in qualified Caribbean Basin countries that give rise to interests or dividends available for the section 936 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
Timetable:
Action Date FR Cite
NPRM  05/13/1991  56 FR 21963   
Hearing  07/12/1991  56 FR 21963   
Next Action Undetermined  To Be Determined    
Additional Information: REG-209014-89 (INTL-088-89) Drafting attorney: Joseph P. Dewald (202) 435-5265 Reviewing attorney: John E. Hinding (202) 435-5265 CC: INTL
Regulatory Flexibility Analysis Required: Undetermined  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:
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