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TREAS/IRS | RIN: 1545-BD92 | Publication ID: Fall 2008 |
Title: Return for Subchapter T Cooperatives | |
Abstract: This proposed regulation will amend section 1.6012-2(f) of the Income Tax Regulations to provide that all subchapter T cooperatives as defined under section 1381 are required to a return on Form 1120-C, "U.S. Income Tax Return for Cooperative Associations." | |
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 6012 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-149436-04 Drafting attorney: Matthew P. Howard (202) 622-4910 Reviewing attorney: James C. Gibbons (202) 622-4910 Treasury attorney: John Parcell (202) 622-2578 CC: PA: Branch 1 | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Matthew P. Howard Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-7053 Fax:855 574-9024 Email: matthew.p.howard@irscounsel.treas.gov |