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TREAS/IRS | RIN: 1545-AN73 | Publication ID: Spring 2009 |
Title: Consolidated Alternative Minimum Tax | |
Abstract: This regulation will provide corporate taxpayers joining in the filing of a consolidated Federal income tax return with guidance necessary to calculate their alternative minimum tax liability. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 1502 26 USC 53 26 USC 55 to 59 26 USC 59A 26 USC 7805 ... |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-209272-89 (IA-57-89) Drafting attorney: Martin Scully (202) 622-8066 Reviewing attorney: Stephen Toomey (202) 622-8441 CC: ITA | |
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: Martin Scully Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4141, Washington, DC 20224 Phone:202 317-7007 Fax:202 317-4654 Email: martin.s.scully@irscounsel.treas.gov |