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TREAS/IRS | RIN: 1545-BL00 | Publication ID: Fall 2014 |
Title: Guidance Under Section 7874 for Determining Stock Ownership | |
Abstract:
These regulations will provide additional guidance on the application of section 7874. |
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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: No |
CFR Citation: 26 CFR 1.7874-4T 26 CFR 1.7874-5T | |
Legal Authority: 26 USC 7805 26 USC 7874 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-121534-12 Drafting attorney: David A. Levine (202) 317-6937 Reviewing attorney: Charles P. Besecky (202) 317-6937 Treasury attorney: Brenda Zent (202) 622-6894 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 | |
Related RINs: Related to 1545-BL01 | |
Agency Contact: David A. Levine 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: david.a.levine@irscounsel.treas.gov |