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TREAS/IRS | RIN: 1545-BG94 | Publication ID: Fall 2008 |
Title: Clarification of Controlled Group Rules of Section 1.1563-1 | |
Abstract: This regulation will clarify that all corporations that satisfy the definition of one of the types of controlled groups described in section 1563(a) are members of that controlled group, whether they are classified as component members, additional members, or excluded members of such group (within the meaning of section 1563(b)). | |
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 301.7805 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-135005-07 Drafting attorney: Grid R. Glyer (202) 622-7930 Reviewing attorney: Gerald B. Fleming (202) 622-7770 Treasury attorney: Marc Countryman (202) 622-9858 CC: CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Grid R. Glyer Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5032, Washington, DC 20224 Phone:202 317-6847 Fax:855 524-2088 Email: grid.r.glyer@irscounsel.treas.gov |