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TREAS/IRS | RIN: 1545-BJ02 | Publication ID: Fall 2013 |
Title: Section 6033 Update on Group Returns | |
Abstract: The regulations concern the annual filing of information returns for organizations that have established tax-exempt status under a group exemption letter. The regulations relate to section 6033 of the Internal Revenue Code and permit the Commissioner to prescribe in published guidance additional eligibility criteria for a local or subordinate organization to be included in a group return. If a local or subordinate organization does not meet the additional eligibility criteria, it will be required to file a separate annual information return. All tax-exempt local or subordinate organizations that are currently included in a group return pursuant to Treasury Regulation section 1.6033-2(d) are affected by the regulation. | |
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: No | Unfunded Mandates: Undetermined |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 6033(a) 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-104399-09 Drafting attorney: Monice L. Rosenbaum (202) 622-6070 Reviewing attorney: Kenneth Griffin (202) 622-6070 Treasury attorney: Ruth Madrigal (202) 622-0224 CC:TEGE | |
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: Monice L. Rosenbaum Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-6070 Fax:202 622-1036 Email: monice.l.rosenbaum@irscounsel.treas.gov |