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TREAS/IRS | RIN: 1545-BI23 | Publication ID: Spring 2009 |
Title: ●Guidance Regarding Substantial Assistance and Foreign Base Company Services Income | |
Abstract: These regulations will provide guidance under section 954 relating to substantial assistance under the foreign base company services regulations. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 26 CFR 0954 | |
Legal Authority: 26 USC 7805 26 USC 0954 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-138719-08 Drafting Attorney: Jeffrey P. Cowan (202) 622-3860 Reviewing Attorney: John J. Merrick (202) 622-3800 CC:INTL | |
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 | |
Related RINs: Related to 1545-BI24 | |
Agency Contact: Jeffrey P. Cowan Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6936 Fax:202 317-4922 Email: jeffrey.p.cowan@irscounsel.treas.gov |