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TREAS/IRS RIN: 1545-BI44 Publication ID: Spring 2009 
Title: ●Definition of Omission From Gross Income 
Abstract: Amendments to sections 301.6501(e)-1 and 301.6229(c)(2)-1 define the meaning of omission from gross income triggering a six year statute of limitations. 
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: 26 CFR 301.6229(c)(2)-1    26 CFR 301.6501(e)-1   
Legal Authority: 26 USC 6229(c)    26 USC 6501(e)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2009    
Additional Information: REG-108045-08 Drafting attorney: William A. Heard (202) 622-7201 Reviewing attorney: Henry S. Schneiderman (202) 622-3400 Treasury attorney: Bryon Christensen (202) 622-1335 CC: PA: Branch 7
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
William A. Heard
Senior Counsel
Department of the Treasury
Internal Revenue Service
Room 5111, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4570
Fax:202 622-7330
Email: william.a.heard@irscounsel.treas.gov