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TREAS/IRS | RIN: 1545-BH92 | Publication ID: Fall 2014 |
Title: Look-Back Interest and Tax-Exempt Entities | |
Abstract: Amends regulations under 26 CFR 1.460-6, relating to the application of the look-back method for long-term contracts. The amendment will provide guidance on how to compute interest under the look-back method when the method applies to pass-through entities that are partly owned by tax-exempt entities. | |
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: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 460-6 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-139077-07 Drafting attorney: Seoyeon Park (202) 317-7006 Reviewing attorney: William A. Jackson (202) 317-7006 Treasury attorney: Alexa Claybon (202) 622-6865 CC: ITA | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: William A. Jackson Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4236, Washington, DC 20224 Phone:202 317-4731 Fax:855 576-2339 Email: william.a.jackson@irscounsel.treas.gov |