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TREAS/IRS RIN: 1545-BI50 Publication ID: Spring 2009 
Title: ●Guidance Related to Section 954(d)(2) Branch Rules 
Abstract: These temporary 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: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Final Action Completed by TD 9438  12/29/2008  73 FR 79334   
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-BI45, Merged with 1545-BG11 
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