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TREAS/IRS | RIN: 1545-BH55 | Publication ID: Fall 2008 |
Title: Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Special Enforcement Regulation--Tax Avoidance Transactions | |
Abstract: These temporary regulations will allow the IRS to convert partnership items to non-partnership items where the application of the TEFRA partnership procedures to certain tax avoidance transactions interferes with the effective and efficient enforcement of the Internal Revenue laws. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 301.6231(c)-9 | |
Legal Authority: 26 USC 7805 26 USC 6231(c) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-138326-07 Drafting attorney: Robert T. Wearing (202) 622-4570 Reviewing attorney: William A. Heard (202) 622-4570 CC: PA: Branch 7 | |
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-BH22 | |
Agency Contact: Robert T. Wearing Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5524, Washington, DC 20224 Phone:202 622-4940 Fax:202 622-7330 Email: robert.t.wearing@irscounsel.treas.gov |