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TREAS/IRS RIN: 1545-BE89 Publication ID: Fall 2008 
Title: Targeted Populations Under Section 45D(e)(2) for the New Market Tax Credit 
Abstract: The regulation provides guidance under section 45D regarding how an entity meets the requirements to be a qualified active low-income community business for purposes of the new markets tax credit when its activities involve targeted populations. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 450    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2008    
Additional Information: REG-142339-05 Drafting attorney: Julie Hanlon-Bolton (202) 622-3040 Reviewing attorney: Paul F. Handleman (202) 622-3040 Treasury reviewer: John Cross (202) 622-1322 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Julie Hanlon-Bolton
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5111,
Washington, DC 20224
Phone:202 622-3040
Fax:202 622-4753
Email: julie.hanlon-bolton@irscounsel.treas.gov