This script search US Code. View Rule
Menu Item - Home
Menu Item - Agenda Main page
Menu Item - Historical Agenda
Menu Item - Historical Agenda
Menu Item - Agenda Search
Menu Item - EO Dashboard
Menu Item - Reg Review
Menu Item - EO Agency lists
Menu Item - EO Search
Menu Item - EO Historical Reports
Menu Item - Review Counts
Menu Item - OIRA Letters
Menu Item - EOM 12866 Search
Menu Item - EO XML Reports
Menu Item - ICR Dashboard page
Menu Item - ICR Main page
Menu Item - ICR Search
Menu Item - ICR XML Reports
Menu Item - FAQ
Menu Item - Additional Resources
Menu Item - Contact Us
Search: Agenda Reg Review ICR
       Search

View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BI35 Publication ID: Fall 2013 
Title: Definition of Dependent Under Section 152 
Abstract: Amendments to sections 1.151, 1.152, and 301.6109 reflect changes to the law made by the Working Families Tax Relief Act of 2004 (Pub. L. 108-311) and the Fostering Connections to Success and Increasing Adoptions Act of 2008 (Pub. L. 110-351). Also, amends sections 1.2 and 1.63 to reflect current law. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.151-1 (Revised); 26 CFR 1.151-2 (Revised); 26 CFR 1.151-3 (Revised); 26 CFR 1.151-4 (Revised); 26 CFR 1.152-0 (New); 26 CFR 1.152-1 (Revised); 26 CFR 1.152-2 (Revised); 26 CFR 1.152-3 (Revised); 26 CFR 1.152-4 (New); 26 CFR 1.152-5 (New); 26 CFR 1.152-6 (New); 26 CFR 301.6109-3 (Revised); 26 CFR 1.63-3 (New); 26 CFR 1.2-1 (Revised); 26 CFR 1.2-2 (Revised) 
Legal Authority: 26 USC 151; 26 USC 152; 26 USC 6109; 26 USC 7805; 26 USC 63; 26 USC 2 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2014   
Additional Information: REG-137604-07 Drafting attornies: Christina M. Glendening (202) 622-4920 Victoria J. Driscoll (202) 622-4920 Reviewing attorney: Donna J. Welsh (202) 622-4920 Treasury attorney: Catherine Hughes (202) 622-9407 CC:ITA
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:
Christina M. Glendening
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4241,
Washington, DC 20224
Phone:202 317-4718
Fax:202 317-4743
Email: christina.m.glendening@irscounsel.treas.gov

Victoria J. Driscoll
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4718
Fax:202 317-4734
Email: victoria.j.driscoll@irscounsel.treas.gov

 
About Us   Vertical Spacer Spacer Related Resources   Vertical Spacer Spacer Disclosure   Vertical Spacer Spacer Accessibility   Vertical Spacer Spacer Privacy Policy   Vertical Spacer Spacer Contact Us