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TREAS/IRS | RIN: 1545-BH91 | Publication ID: Fall 2008 |
Title: ●Disregard Entities and Excise Taxes | |
Abstract: These temporary regulations amend section 301.7701-2(c)(2)(v) to provide that an otherwise disregarded entity which is regarded for excise tax purposes, is treated as a corporation for certain purposes. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 301 | |
Legal Authority: 26 USC 7805 26 USC 7701 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-116614-08 Drafting attorney: Michael H. Beker (202) 622-7755 Reviewing attorney: Mary Beth Carchia (202) 622-3397 Treasury attorney: John Parcell (202) 622-2578 CC: PSI | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BH90 | |
Agency Contact: Michael H. Beker Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5318, Washington, DC 20224 Phone:202 317-5258 Fax:202 317-6733 Email: michael.h.beker@irscounsel.treas.gov |