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TREAS/IRS RIN: 1545-BG78 Publication ID: Fall 2008 
Title: Patented Tax Strategy Transactions 
Abstract: These temporary regulations provide rules relating to the disclosure of reportable transactions under 26 U.S.C. 6011. These temporary regulations add the patented transactions category of reportable transaction. The regulations affect taxpayers participating in the taxpayers transactions category of reportable transactions under 26 U.S.C. 6011, material advisors responsible for disclosing reportable transactions under section 26 U.S.C. 6111, and material advisors responsible for keeping lists under 26 U.S.C. 6112. 
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 1    26 CFR 301   
Legal Authority: 26 USC 6011    26 USC 6111    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn   07/10/2008    
Additional Information: REG-129916-07 Drafting attorney: Michael H. Beker (202) 622-7755 Reviewing attorney: Christine E. Ellison (202) 622-3070 Treasury attorney: Anita Soucy (202) 622-1766 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG76 
Agency Contact:
Michael H. Beker
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5318,
Washington, DC 20224
Phone:202 317-5258
Fax:202 317-6733
Email: michael.h.beker@irscounsel.treas.gov