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TREAS/IRS | RIN: 1545-BG01 | Publication ID: Fall 2008 |
Title: Extensions of Time To File Entity Classification Elections | |
Abstract: These proposed regulations provide rules for entities seeking extensions of time to file entity classification elections. | |
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 301 | |
Legal Authority: 26 USC 7701 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-143705-06 Drafting attorney: Richard T. Probst (202) 622-3060 Reviewing attorney: James A. Quinn (202) 622-3070 Treasury attorney: William Bowers (202) 622-5721 CC: PSI | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Richard T. Probst Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3060 Fax:202 622-3484 Email: richard.t.probst@irscounsel.treas.gov |