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TREAS/IRS | RIN: 1545-BG69 | Publication ID: Spring 2014 |
Title: Certain Payments Made Pursuant to a Securities Lending Transaction or a Sale-Repurchase Transaction | |
Abstract: The proposed regulations will provide guidance with respect to substitute payments. Credits under sections 33 and 1462 are coordinated in the withholding and reporting applications to provide integrated rules for administering the imposition of substantive liabilities under sections 871 and 872 with the procedural imposition and satisfaction of tax liabilities under sections 1441 and 1442. | |
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: Undetermined |
CFR Citation: 26 CFR 1441 26 CFR 871 26 CFR 881 | |
Legal Authority: 26 USC 7805 26 USC 7701(l) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-119686-07 Drafting attorney: Raymond J. Stahl (202) 317-6938 Reviewing attorney: Mark Erwin (202) 317-6938 Treasury attorney: Jesse Eggert (202) 622-1540 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Raymond J. Stahl Special Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-3800 Fax:202 317-4922 Email: raymond.j.stahl@irscounsel.treas.gov |