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TREAS/IRS | RIN: 1545-BA46 | Publication ID: Fall 2008 |
Title: Amendment to the Definition of Refunding | |
Abstract: This regulation will amend the definition of a refunding issue applicable to tax-exempt bonds issued by State and local governments. | |
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: Undetermined |
CFR Citation: 26 CFR 1.150-1 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-165706-01 Drafting attorney: Johanna Som de Cerff (202) 622-4438 CC: FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Johanna Som de Cerff Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-4438 Email: johanna.somdecerff@irscounsel.treas.gov |