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TREAS/IRS | RIN: 1545-BH65 | Publication ID: Spring 2009 |
Title: Qualified Nonpersonal Use Vehicle | |
Abstract: Proposed amendment of section 1.274-5 of the Income Tax Regulations is to add clearly marked public safety officer vehicles as a new category of qualified nonpersonal use vehicle. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.274-5 26 CFR 1.274-5T 26 CFR 132-5 26 CFR 280F-6 (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 26 USC 274 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106897-08 Drafting attorney: Don M. Parkinson (202) 622-7578 Reviewing attorney: Lynne A. Camillo (202) 622-6040 CC: TEGE | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Federal, Local, State |
Small Entities Affected: Governmental Jurisdictions | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Don M. Parkinson Attorney Department of the Treasury Internal Revenue Service Room 4006, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-7578 Email: don.m.parkinson@irscounsel.treas.gov |