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TREAS/IRS | RIN: 1545-BH59 | Publication ID: Fall 2008 |
Title: Guidance for Regulated Investment Company (RIC) and Real Estate Investment Trust (REIT) Concerning the Application of Section 1(h) to Capital Gain Dividends | |
Abstract: These proposed regulations allow a RIC or REIT to make additional designations of capital gain dividends to reflect the various tax-rate groups under section 1(h) and provide limitations on the amount that can be designated in each tax-rate group. In calculating those limitations, the regulations provide for deferral adjustment or bifurcation adjustment in certain situations. | |
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 1.852-11 | |
Legal Authority: 26 USC 7805 26 USC 1(h)(9) 26 USC 852(b)(10) 26 USC 852(c)(2) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-103681-08 Drafting attorney: Sonja Kotlica (202) 622-3950 Reviewing attorney: Alice M. Bennett (202) 622-3950 CC: FIP | |
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: Sonja Kotlica Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3708, Washington, DC 20224 Phone:202 622-3950 Fax:202 622-5361 Email: sonja.kotlica@irscounsel.treas.gov |