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TREAS/IRS | RIN: 1545-BK88 | Publication ID: Spring 2014 |
Title: Deduction Limitation for Employees of Certain Health Insurance Providers | |
Abstract: These regulations provide guidance on the application of section 162(m)(6), which limits the allowable deduction for remuneration for services provided by individuals to certain health insurance providers. | |
Agency: Department of the Treasury(TREAS) | Priority: Other Significant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.162-31 | |
Legal Authority: 26 USC 7805 26 USC 162(m)(6) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106796-12 Drafting attorney: Ilya Enkishev (202) 622-6030 Reviewing attorney: John Richards (202) 622-6030 CC:TEGE | |
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: Ilya E. Enkishev Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5039, Washington, DC 20224 Phone:202 317-4598 Fax:885 595-5263 Email: ilya.e.enkishev@irscounsel.treas.gov |