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TREAS/IRS | RIN: 1545-BJ48 | Publication ID: Spring 2014 |
Title: Application of Section 956 to Transactions Involving Partnerships | |
Abstract: These proposed regulations will address various issues involving the application of section 956 to transactions involving partnerships. | |
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: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.956-1 to 1.956.4 ... (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 26 USC 7701(l) 26 USC 0956(e) 26 USC 0956(d) 26 USC 0864(d)(8) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-155164-09 Drafting attorney: Rose E. Jenkins (202) 317-6934 Reviewing attorney: Barbara E. Rasch (202) 317-6934 Treasury attorney: Brian Jenn (202) 622-5967 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BJ49 | |
Agency Contact: Rose E. Jenkins Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6934 Fax:855 589-8671 Email: rose.e.jenkins@irscounsel.treas.gov |