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TREAS/IRS RIN: 1545-AY44 Publication ID: Fall 2008 
Title: Special Rules for S Corporations 
Abstract: This regulation will provide rules that will permit a dual resident S Corporation shareholder, who has claimed a treaty benefit, to be treated as a U.S. resident for purposes of section 1361(a)(1) of the Internal Revenue Code. 
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 301    26 CFR 601   
Legal Authority: 26 USC 7805    26 USC 7701   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/27/1992  57 FR 15272   
NPRM Comment Period End  06/26/1992  57 FR 15272   
Next Action Undetermined  To Be Determined    
Additional Information: REG-209720-94 (INTL-40-94) Drafting attorney: David A. Juster (202) 622-3850 Reviewing attorney: Barbara A. Felker (202) 622-3850 CC: INTL
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 
Related RINs: Split from 1545-AP35, Related to 1545-AS88 
Agency Contact:
David A. Juster
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Email: david.a.juster@irscounsel.treas.gov