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TREAS/IRS | RIN: 1545-BG81 | Publication ID: Spring 2009 |
Title: S Corporation Back-to-Back Loans | |
Abstract: The proposed regulations will provide guidance to taxpayers regarding S corporations and back-to-back loan transactions under section 1367 of the Internal Revenue Code. | |
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 | |
Legal Authority: 26 USC 7805 26 USC 1367 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-134042-07 Drafting attorney: Michael H. Beker (202) 622-7755 Reviewing attorney: Christine E. Ellison (202) 622-3070 Treasury attorney: Steven G. Frost (202) 622-5721 CC: PSI | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Michael H. Beker Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5318, Washington, DC 20224 Phone:202 317-5258 Fax:202 317-6733 Email: michael.h.beker@irscounsel.treas.gov |