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TREAS/IRS | RIN: 1545-BI13 | Publication ID: Fall 2008 |
Title: ●Related Corporations and Section 304 | |
Abstract: This regulation will address related corporations and section 304 of the Internal Revenue Code. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.304-4 26 CFR 1.304-4T | |
Legal Authority: 26 USC 7805 26 USC 304(b) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132232-08 Drafting attorney: Sean W. Mullaney (202) 622-3860 Reviewing attorney: John Merrick (202) 622-3800 CC:INTL | |
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-BI14 | |
Agency Contact: Sean W. Mullaney Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3860 Fax:202 622-4476 Email: sean.w.mullaney@irscounsel.treas.gov |