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TREAS/IRS | RIN: 1545-BG81 | Publication ID: Spring 2014 |
Title: S Corporation Back-to-Back Loans | |
Abstract: The proposed regulations will provide guidance to taxpayers regarding S Corporations and back-to-back loan transactions under section 1366 of the Internal Revenue Code. | |
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: No |
CFR Citation: 26 CFR 1.1366-2 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-134042-07 Drafting attorney: Caroline Hay (202) 317-5279 Reviewing attorney: Stacy L. Short (202) 317-5279 Treasury attorney: Benjamin Willis (202) 622-2198 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 | |
Agency Contact: Caroline Hay Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5011, Washington, DC 20224 Phone:202 317-6850 Fax:855 591-7864 Email: caroline.hay@irscounsel.treas.gov |