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TREAS/IRS RIN: 1545-BA53 Publication ID: Fall 2008 
Title: Noncompensatory Partnership Options 
Abstract: These regulations will describe the tax treatment of noncompensatory partnership options. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 704    26 USC 721    26 USC 761    26 USC 7805    26 USC 171    26 USC 1272 and 1273    26 USC 1275   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/22/2003  68 FR 2930   
Final Action  12/00/2008    
Additional Information: REG-103580-02 Drafting attorneys: Joy C. Spies (202) 622-3998 and Jonathan E. Cornwell (202) 622-4504 Reviewing attorney: Audrey W. Ellis (202) 622-3050 Treasury attorney: William Bowers (202) 622-5721 CC: PSI
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 
Agency Contact:
Joy C. Spies
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5311,
Washington, DC 20224
Phone:202 622-3998
Fax:202 622-3308
Email: joy.c.spies@irscounsel.treas.gov

Jonathan E. Cornwell
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3050
Fax:202 622-3308
Email: jonathan.e.cornwell@irscounsel.treas.gov