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TREAS/IRS | RIN: 1545-BL79 | Publication ID: Fall 2013 |
Title: ●Alternative Simplified Credit | |
Abstract: The regulations will permit taxpayers to elect the Alternative Simplified Credit on an amended return for a taxpayer if they have not claimed the regular credit for that tax year. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 41 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-133495-13 (Temp) Drafting attorney: David Selig (202) 622-3040 Reviewing attorney: Christopher Wilson (202) 622-3040 Treasury attorney: Alexa Claybon (202) 622-6865 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BL78 | |
Agency Contact: James W. Rider Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5107, Washington, DC 20224 Phone:202 317-4137 Fax:855 591-7867 Email: james.w.rider@irscounsel.treas.gov |