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TREAS/IRS | RIN: 1545-BH27 | Publication ID: Fall 2008 |
Title: Regulations Coordinating Section 355(d) and Other Provisions | |
Abstract: The proposed regulations provide guidance under section 355(d) of the Internal Revenue Code relating to the definition of the term "purchase" as it relates to the tax status of a distribution under section 355 of the Code. | |
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 1.355-6 | |
Legal Authority: 26 USC 7805 26 USC 355(d)(9) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-142205-07 Drafting attorney: Amber C. Vogel (202) 622-7191 Reviewing attorney: Richard K. Passales (202) 622-7530 Treasury attorney: Marc Countryman (202) 622-9858 CC: CORP | |
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: Amber C. Vogel Attorney Department of the Treasury Internal Revenue Service Room 5409, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-7530 Fax:202 622-7556 Email: amber.c.vogel@irscounsel.treas.gov |