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TREAS/IRS | RIN: 1545-BK33 | Publication ID: Spring 2014 |
Title: Interest Expense Disallowance Rules for Banks | |
Abstract: These regulations intend to memorialize a longstanding IRS position consistent with the holding in PSB Holdings, Inc. v. Commissioner, 129 TC 131 (2007). | |
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 1 | |
Legal Authority: 26 USC 265 26 USC 291 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-131833-08 Drafting attorney: Chris Lieu (202) 317-4440 Reviewing attorney: Robert Martin (202) 317-4440 Treasury attorney: Michael Novey (202) 622-1339 CC:FIP | |
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: Chris Lieu General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4440 Fax:202 317-4470 Email: chris.lieu@irscounsel.treas.gov |