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TREAS/IRS | RIN: 1545-BJ69 | Publication ID: Fall 2014 |
Title: Information With Respect to Foreign Financial Assets | |
Abstract:
These proposed regulations will provide rules under newly enacted section 6038D for the reporting by certain individuals and/or domestic entities holding an interest in certain specified foreign financial assets, if the aggregate value of all such assets exceeds $50,000 during the year with respect to which such reporting is required. |
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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: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 6038D |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-130302-10 Drafting Attorney: Joseph S. Henderson (202) 317-6942 Reviewing Attorney: Patricia McClanahan (202) 317-4371 Treasury Attorney: Elena Virgadamo (202) 622-2003 CC:INTL | |
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: Joseph S. Henderson Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6942 Fax:202 317-4982 Email: joseph.s.henderson@irscounsel.treas.gov |