View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BK96 | Publication ID: Spring 2014 |
Title: Revisions to Treasury Regulation Section 1.851-5 Examples Illustrating the Application of the "Controlled Group" Rules | |
Abstract: The revisions will revise examples found in Treasury Regulation 1.851-5 to clarify the application to the "controlled group" rules found in section 851(c) . In addition, the revisions include a new example that illustrates the application of the "controlled group" rules to securities issued by publicly traded partnerships. Lastly, the revisions update certain references to years and code sections which have been redesigned since the last modification to Treasury Regulation 1.851-5. | |
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 851-5 (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-114122-12 Drafting attorney: Julanne Allen (202) 317-4524 Reviewing attorney: Susan Baker (202) 317-4421 Treasury attorney: Mike Novey (202) 622-1339 and Lee Kelley (202) 622-2198 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: Julanne Allen Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6945 Fax:855 574-9025 Email: julanne.allen@irscounsel.treas.gov |