This script search US Code. View Rule
Menu Item - Home
Menu Item - Agenda Main page
Menu Item - Historical Agenda
Menu Item - Historical Agenda
Menu Item - Agenda Search
Menu Item - EO Dashboard
Menu Item - Reg Review
Menu Item - EO Agency lists
Menu Item - EO Search
Menu Item - EO Historical Reports
Menu Item - Review Counts
Menu Item - OIRA Letters
Menu Item - EOM 12866 Search
Menu Item - EO XML Reports
Menu Item - ICR Dashboard page
Menu Item - ICR Main page
Menu Item - ICR Search
Menu Item - ICR XML Reports
Menu Item - FAQ
Menu Item - Additional Resources
Menu Item - Contact Us
Search: Agenda Reg Review ICR
       Search

View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML

TREAS/IRS RIN: 1545-BI36 Publication ID: Spring 2014 
Title: Claims for Credit or Refund 
Abstract: The proposed regulations update section 301.6402-2(a) to reflect proper place for filing claims for refund or credit and to make other technical corrections in sections 6402-2(c), 6402-3(b), and 6402-4. 
Agency: Department of the Treasury(TREAS)  Priority: Info./Admin./Other 
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 
Legal Authority: 26 USC 6402; 26 USC 6405; 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/10/2011  76 FR 34017 
NPRM Comment Period End  09/08/2011   
Final Action  12/00/2014   
Additional Information: REG-137128-08 Drafting attorney: Micah A. Levy (202) 317-6832 Reviewing attorney: Nancy Galib (202) 317-6832 CC: PA: Branch 4
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 
Agency Contact:
Micah A. Levy
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5568W,
Washington, DC 20224
Phone:202 317-6832
Fax:202 317-5236
Email: micah.a.levy@irscounsel.treas.gov

 
About Us   Vertical Spacer Spacer Related Resources   Vertical Spacer Spacer Disclosure   Vertical Spacer Spacer Accessibility   Vertical Spacer Spacer Privacy Policy   Vertical Spacer Spacer Contact Us