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TREAS/IRS | RIN: 1545-BF24 | Publication ID: Fall 2008 |
Title: Subchapter S Banks | |
Abstract: This regulation addresses the application of special bank rules under section 1363 to S corporation and QSub banks. | |
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: None (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 1363 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-158677-05 Drafting attorney: Laura C. Fields (202) 622-3050 Reviewing attorney: Dianna K. Miosi (202) 622-3050 Treasury attorneys: Michael Novey (202) 622-1339 and 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: Laura C. Fields Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5010, Washington, DC 20224 Phone:202 622-3050 Fax:202 622-3308 Email: laura.c.fields@irscounsel.treas.gov Jian H. Grant Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5010, Washington, DC 20224 Phone:202 317-4137 Fax:202 317-6731 Email: jian.h.grant@irscounsel.treas.gov |