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TREAS/IRS | RIN: 1545-AX77 | Publication ID: Spring 2009 |
Title: Modification to Section 367(a) Stock Transfer Regulations | |
Abstract: This regulation will modify section 367(a), stock transfer regulations, to address the use of the check-the-box regulations and the use of convertible stock. | |
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 26 CFR 602 | |
Legal Authority: 26 USC 367 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-116053-99 Drafting attorney: Thomas A. Vidano (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 CC: INTL | |
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: Thomas A. Vidano Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3860 Email: thomas.a.vidano@irscounsel.treas.gov |