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TREAS/IRS | RIN: 1545-BL84 | Publication ID: Spring 2014 |
Title: Low-Income Tax Credit Compliance Monitoring Regulation (Temp) | |
Abstract: The final and temporary regulation revises and clarifies certain rules relating to the requirements to conduct physical inspection and other building reviews under section 1.42-5(c)(2) of the Income Tax Regulation. | |
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: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 42 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-150349-12 Drafting attorney: Jian H. Grant (202) 317-4137 Reviewing attorney: Nicole Cimino (202) 317-4137 Treasury attorney: Michael Novey (202) 622-3040 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BL39 | |
Agency Contact: Jian H. Grant Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5010, Washington, DC 20224 Phone:202 317-4137 Fax:202 317-6731 Email: jian.h.grant@irscounsel.treas.gov |