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TREAS/IRS | RIN: 1545-BG57 | Publication ID: Spring 2014 |
Title: Compensation for Labor or Personal Services: Artists and Athletes | |
Abstract: This regulation addresses proposed changes to existing final regulations regarding the source of compensation for labor or personal services. The proposed changes are needed to clarify the determination of source of compensation of a person, including an artist or athlete who is compensated for labor or personal services performed at a specific event. These proposed regulations affect such people. | |
Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.861-4 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-114125-07 Drafting attorney: Teresa B. Hughes (202) 622-3850 Reviewing attorney: Richard L. Chewning (202) 622-3850 Treasury attorney: Ginny Y. Chung (202) 622-9461 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 | |
Related RINs: Related to 1545-AO72 | |
Agency Contact: Teresa B. Hughes Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6936 Fax:202 317-4922 Email: teresa.b.hughes@irscounsel.treas.gov |