View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BK18 | Publication ID: Fall 2013 |
Title: Bona Fide Residency in a Possession; Income From Sources Within a Possession | |
Abstract: This NPRM adds a new rule to Treasury Regulation 1.937-1 that allows persons claiming bona fide residence in a U.S. possession to count up to 30 days of business or personal travel outside the United States and the possession as days of presence in a U.S. possession. The NPRM also updates the section 937 regulations for the enactment of the Military Spouses Residency Relief Act of 2009 (Pub. L. 111-97). | |
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: No |
CFR Citation: 26 CFR 1.937-1 and 1.937-2 | |
Legal Authority: 26 USC 7805 26 USC 0937 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-109813-11 Drafting Attorney: Cleve Lisecki (202) 435-5262 Reviewing Attorney: Douglas Giblen (202) 927-9500 Treasury Attorney: Brenda Zendt (202) 622-6894 CC:INTL | |
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: Cleve Lisecki Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room M4-163, Washington, DC 20224 Phone:202 515-4405 Email: cleve.lisecki@irscounsel.treas.gov |