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TREAS/IRS | RIN: 1545-BI69 | Publication ID: Spring 2014 |
Title: Series Limited Liability Companies and Cell Companies | |
Abstract: The regulations will provide that a series of organizations will be treated as a separate entity for Federal tax purposes if certain requirements are satisfied. The regulations will provide examples illustrating the application of the rule. | |
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 | |
Legal Authority: 26 USC 7805 26 USC 7701 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-119921-09 Drafting attorney: Benjamin H. Weaver (202) 317-6850 Reviewing attorney: Joy C. Spies (202) 317-6850 Treasury attorney: Benjamin Willis (202) 622-2198 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Benjamin H. Weaver Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5002, Washington, DC 20224 Phone:202 317-6850 Fax:202 317-6727 Email: benjamin.h.weaver@irscounsel.treas.gov |