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-BI69 Publication ID: Fall 2013 
Title: Series Limited Liability Companies and Cell Companies 
Abstract: The regulations will provide that a series of organizations will be treated as a separate entity for Federal tax purposes if certain requirements are satisfied. The regulations will provide examples illustrating the application of the rule. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301 
Legal Authority: 26 USC 7805; 26 USC 7701 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/14/2010  75 FR 55699 
NPRM Comment Period End  12/13/2010   
Final Action  06/00/2014   
Additional Information: REG-119921-09 Drafting attorney: Benjamin H. Weaver (202) 622-3509 Reviewing attorney: Joy C. Spies (202) 622-3998 Treasury attorney: Lee Kelley (202) 622-2198 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Benjamin H. Weaver
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 622-3050
Fax:202 622-3308
Email: benjamin.h.weaver@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