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TREAS/IRS | RIN: 1545-BC78 | Publication ID: Spring 2009 |
Title: Below-Market Loans | |
Abstract: The proposed regulations relate to the Federal income tax consequences of certain below-market loans. | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 7872(h) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-209226-84 Drafting attorney: Shawn R. Tetelman (202) 622-3930 Reviewing attorney: David Silber (202) 622-3930 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP | |
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: Shawn R. Tetelman Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-7053 Fax:855 574-9024 Email: shawn.r.tetelman@irscounsel.treas.gov |