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TREAS/IRS | RIN: 1545-BI33 | Publication ID: Spring 2014 |
Title: Excise Taxes Relating to Donor Advised Funds | |
Abstract: Guidance on provisions regarding donor advised funds enacted in the Pension Protection Act of 2006, including Code sections 4966, 4967, 4958, and 4943. | |
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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 53 | |
Legal Authority: 26 USC 4943 26 USC 4958 26 USC 4966 26 USC 4967 26 USC 7805 ... |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-142338-07 Drafting attorney: Amber L. MacKenzie (202) 317-4809 Reviewing attorney: Taina Edlund (202) 317-4818 CC:TEGE | |
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: Amber L. MacKenzie Attorney Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4408, Washington, DC 20224 Phone:202 317-4809 Fax:855 604-6084 Email: amber.l.mackenzie@irscounsel.treas.gov |