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TREAS/IRS | RIN: 1545-BH31 | Publication ID: Fall 2008 |
Title: Regulations Revising Section 1.1502-77 Regarding Agency for a Consolidated Group | |
Abstract: This notice of proposed rulemaking will clarify and update current final regulations under section 1.1502-77. Section 1.1502-77 provides rules for determining which entity is the agent for a consolidated tax group. | |
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 1.1502-77 | |
Legal Authority: 26 USC 7805 26 USC 1502 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-142561-07 Drafting attorney: Richard M. Heinecke (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: Richard M. Heinecke Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6065 Fax:202 317-5076 Email: richard.m.heinecke@irscounsel.treas.gov |