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TREAS/IRS | RIN: 1545-BI30 | Publication ID: Spring 2009 |
Title: ●Federal Insurance Contributions Act (FICA) Requirements for Domestically Controlled Foreign Entities | |
Abstract: Proposed regulations implement new section 3121(z), as added by the Heroes Earnings Assistance and Relief Tax Act of 2008, which imposes FICA withholding obligations on domestically controlled foreign entities in connection with U.S. government contracts. | |
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: No | Unfunded Mandates: Undetermined |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 26 USC 3121 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-143718-08 Drafting attorney: Ligeia M. Donis (202) 622-0047 Reviewing attorney: Lynne A. Camillo (202) 622-6040 CC: TEGE | |
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: Ligeia M. Donis General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4312, Washington, DC 20224 Phone:202 622-0047 Fax:202 622-5697 Email: ligeia.m.donis@irscounsel.treas.gov |