View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BE95 | Publication ID: Fall 2008 |
Title: S Corporation Guidance Under American Jobs Creation Act of 2004 | |
Abstract: These regulations revise S corporation regulations under section 1361 and other affected code sections to reflect provisions of (AJCA) "American Jobs Creation Act of 2004" & (GOZA) Gulf Opportunity Zone Act, including family shareholder rules under Act section 231; also update or replace obsolete references in regulations. | |
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 1361 and 1362 26 USC 1366 26 USC 7805 |
Legal Deadline:
None |
||||||||||||||||||
Timetable:
|
Additional Information: REG-143326-05 Drafting attorney: Charles J. Langley (202) 622-3060 Reviewing attorney: Bradford R. Poston (202) 622-3060 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: Amanda Dunlap General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5314, Washington, DC 20224 Phone:202 317-6855 Fax:855 591-7869 Email: amanda.f.dunlap@irscounsel.treas.gov |