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:202 317-6850
Fax:202 317-6727
Email: benjamin.h.weaver@irscounsel.treas.gov