View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BD80 Publication ID: Fall 2008 
Title: Special Rules To Reduce Section 1446 Withholding 
Abstract: The regulations provide guidance for partnerships obligated to pay withholding tax under section 1446 of the Internal Revenue Code. Specifically, the regulations address the circumstances under which a partnership may reduce its withholding tax due based upon certifications of losses by foreign partners or when the partnership is in bankruptcy. The regulations will be effective for partnership taxable years beginning after the date the regulations are published in the Federal Register. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 1446   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/18/2005  70 FR 28743   
Public Hearing - 10/03/2005  05/18/2005  70 FR 28743   
NPRM Comment Period End  08/16/2005    
Hearing Rescheduled: 11/16/2005  10/03/2005  70 FR 57523   
Final Action Completed by TD 9394   04/29/2008  73 FR 23069   
Additional Information: REG-148649-05 Drafting attorney: Ronald M. Gootzeit (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 Treasury attorney: Jose Murillo (202) 622-5166 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-AY28 
Agency Contact:
Ronald M. Gootzeit
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: ronald.m.gootzeit@irscounsel.treas.gov