View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BK03 | Publication ID: Fall 2013 |
Title: Application of the Segregation Rules to Small Shareholders | |
Abstract: These regulations provide guidance regarding the application of the segregation rules under section 382 of the Internal Revenue Code to shareholders who are not 5 percent shareholders. | |
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: Undetermined |
CFR Citation: 26 CFR 1.382-2T (revision) 26 CFR 1.382-3 (revision) | |
Legal Authority: 26 USC 382(m) 26 USC 382(g)(4)(C) 26 USC 7805 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-149625-10 Drafting attorney: Stephen R. Cleary (202) 622-3782 Reviewing attorney: Marie Milnes-Vasquez (202) 622-7554 Treasury attorney: Lee A. Kelley (202) 622-2198 CC: CORP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Stephen R. Cleary Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5423, Washington, DC 20224 Phone:202 317-6847 Fax:855 561-0925 Email: stephen.r.cleary@irscounsel.treas.gov |