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TREAS/IRS | RIN: 1545-BL87 | Publication ID: Spring 2014 |
Title: ●Treatment of Certain Property Transfers to Foreign Corporations (Temporary) | |
Abstract: The temporary regulations will provide guidance under section 367 of the Internal Revenue Code (Code) addressing the transfer of porperty to certain foreign corporations. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-139483-13 Drafting attorneys: Ryan A. Bowen and Robert Williams Jr. (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 Treasury attorneys: Brenda Zent (202) 622-6894 and 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-BL86 | |
Agency Contact: Ryan Bowen Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: ryan.bowen@irscounsel.treas.gov Robert B. Williams Jr. Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4567, Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: robert.williams@irscounsel.treas.gov |