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TREAS/IRS | RIN: 1545-BG18 | Publication ID: Fall 2008 |
Title: Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements | |
Abstract: These regulations will provide guidance under section 4965 of the Internal Revenue Code relating to excise taxes on prohibited tax shelter transactions to which tax-exempt entities are parties, as well as guidance under sections 6033(a)(2) and 6011(g) of the Internal Revenue Code relating to disclosure obligations with respect to such transactions. | |
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: 26 CFR 53.4965 26 CFR 53.6071-1 26 CFR 54.6011-1 26 CFR 301.6011(g)-1 26 CFR 301.6033-5 ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-142039-06 Drafting attorney: Tatiana L. Belenkaya (202) 622-1124 Reviewing attorney: Michael Blumenfeld (202) 622-1124 Treasury attorneys: Eric San Juan (202) 622-0224 and Anita Soucy (202) 622-1766 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations | Federalism: Undetermined |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BG19, Related to 1545-BG20 | |
Agency Contact: Tatiana L. Belenkaya Attorney, Exempt & Organizations Branch 2 Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-1124 Email: tatiana.l.belenkaya@irscounsel.treas.gov |