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TREAS/IRS | RIN: 1545-BK38 | Publication ID: Fall 2013 |
Title: Disregard Entities and the Indoor Tanning Services Excise Tax | |
Abstract: The regulations will provide that qualified subchapter S subsidiaries and single-owner eligible entities that are disregarded as entities separate from their owners for any purpose, are regarded as separate entities for indoor tanning services excise tax purposes. | |
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: None (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-125570-11 Drafting attorney: Michael H. Beker (202) 622-3070 Reviewing attorney: Frank K. Boland (202) 622-3130 Treasury attorney: Christopher Kelley (202) 622-1357 CC:PSI | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: Undetermined |
Federalism: Undetermined | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BK39 | |
Agency Contact: Michael H. Beker Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5318, Washington, DC 20224 Phone:202 317-5258 Fax:202 317-6733 Email: michael.h.beker@irscounsel.treas.gov |