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TREAS/IRS | RIN: 1545-BI45 | Publication ID: Spring 2009 |
Title: ●Guidance Related to Section 954(d)(2) Branch Rules | |
Abstract: These proposed regulations contain rules for determining the location of manufacturing when multiple branches contribute to the manufacture of the same item of personal property. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-150066-08 Drafting Attorney: Thomas Andrew Durrett (202) 622-3840 Reviewing Attorney: Ethan A. Atticks (202) 622-3840 Treasury Attorney: Ittai Ginnberg (202) 622-4847 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-BG11, Related to 1545-BI50 | |
Agency Contact: Thomas Andrew Durrett Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20024 Phone:202 435-5265 Email: thomas.a.durrett@irscounsel.treas.gov |