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TREAS/IRS | RIN: 1545-BL51 | Publication ID: Fall 2013 |
Title: Section 267--Related Party Transactions | |
Abstract: Update rules for the application of section 267 to partnership transactions. Specifically, questions exist as to the continued applicability of the current regulations under section 1.267(b)-1(b) and and Question 2 and 3 of section 1.267(a)-2T(c) due to statutory changes to sections 267 and 707(b). The regulations will address whether the rules in the aforementioned section 267 regulations relating to partnerships have been superseded by statute. | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 26 USC 267 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-131756-11 Drafting attorney: Karla M. Meola (202) 622-4930 Reviewing attorney: Martin Scully (202) 622-4970 CC:ITA | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: Undetermined |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Karla M. Meola General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4137, Washington, DC 20224 Phone:202 317-7005 Fax:202 317-4734 Email: karla.m.meola@irscounsel.treas.gov |