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TREAS/IRS RIN: 1545-BF87 Publication ID: Fall 2008 
Title: Treatment of Payments in Lieu of Taxes 
Abstract: The notice of proposed rulemaking provides that the Internal Revenue Service and the Department of Treasury propose to modify the standards for treating payments in lieu of taxes as generally applicable taxes for purposes of the private security or payment test under section 141. 
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: Undetermined 
CFR Citation: 26 CFR 1.141-4(e)(5)   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/19/2006  71 FR 61693   
NPRM Comment Period End  01/16/2007    
Next Action Undetermined  To Be Determined    
Additional Information: REG-136806-06 Drafting attorney: Carla A. Young (202) 622-3980 Reviewing attorney: James A. Polfer (202) 622-3980 Treasury attorney: John Cross (202) 622-1322 CC: FIP
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:
Carla A. Young
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4013,
Washington, DC 20224
Phone:202 622-3980
Fax:202 622-4437
Email: carla.a.young@irscounsel.treas.gov