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TREAS/IRS | RIN: 1545-BD86 | Publication ID: Spring 2009 |
Title: Definition of the "Due Date" for Purposes of Calculating Overpayment Interest Under Section 301.6611(h) | |
Abstract: These regulations will amend 26 CFR section 301.6611-1(h) to clarify the allowance for overpayment interest in cases in which an overpayment is credited against an underpayment. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 301 | |
Legal Authority: 26 USC 6611 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-148576-04 Drafting attorney: Timothy S. Sheppard (202) 622-4910 Reviewing attorney: Nancy L. Rose (202) 622-4940 CC: PA: Branch 1 | |
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: Timothy S. Sheppard Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5043, Washington, DC 20224 Phone:202 622-4910 Fax:202 927-9248 Email: timothy.s.sheppard@irscounsel.treas.gov |