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TREAS/IRS RIN: 1545-BF77 Publication ID: Spring 2009 
Title: U.S. Source Income Effectively Connected With U.S. Business 
Abstract: This regulation provides rules determining when income from stock or securities in the active conduct of a banking financing or similar business will be treated as effectively connected with a United States business. 
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 0864   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2009    
Additional Information: REG-125594-06 Drafting attorney: Mazen A. Antoun (202) 622-3870 Reviewing attorney: Mark E. Erwin (202) 622-3870 Reviewing attorney: Jesse Eggert (202) 622-1540 CC: INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mazen A. Antoun
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3870
Fax:202 622-4476
Email: mazen.a.antoun@irscounsel.treas.gov