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TREAS/IRS RIN: 1545-BG20 Publication ID: Fall 2008 
Title: Regulations To Prescribe Forms for Payment of Section 4965 Taxes 
Abstract: These regulations provide that certain tax-exempt entities (non-plan entities) that are liable for Internal Revenue Code section 4965 excise taxes and entity managers of such entities who are liable for section 4965 excise taxes are required to file Form 4720. The regulations also provide that entity managers of certain tax-exempt entities (plan entities) who are liable for section 4965 excise taxes are required to file Form 5330. The regulations also specify the filing dates for these returns. 
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 53.6011-1    26 CFR 53.6071-1    26 CFR 54.6011-1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Final Action Completed by TD 9334  07/06/2007  72 FR 36871   
Additional Information: REG-139268-06 Drafting attorney: Galina V. Kolomietz (202) 622-6070 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: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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