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TREAS/IRS | RIN: 1545-BH37 | Publication ID: Spring 2014 |
Title: Period of Limitations on Assessment for Listed Transactions Not Disclosed Under Section 6011 | |
Abstract: Proposed regulations are needed to: (1) Clarify current regulations under section 6501(c)(1) with respect to fraud of someone other than the taxpayer, and (2) provide guidance on section 6501(c)(10), which was enacted October 22, 2004. | |
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 301.6501(c)-1 | |
Legal Authority: 26 USC 6501 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-160871-04 Drafting attorney: Danielle Pierce (202) 317-5150 Reviewing attorney: Charles A. Hall (202) 317-5154 Treasury attorney: Alexandra Minkovich (202) 622-3505 CC: PA: Branch 2 | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Danielle Pierce General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5537, Washington, DC 20221 Phone:202 317-5150 Fax:202 622-9248 Email: danielle.w.pierce@irscounsel.treas.gov |