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TREAS/IRS | RIN: 1545-BL19 | Publication ID: Fall 2014 |
Title: Bona Fide Residency in a Possession; Income from Sources Within a Possession | |
Abstract:
This notice of proposed rulemaking updates section 937 regulations for the enactment of the Military Spouses Residency Relief Act of 2009 (Pub. L. No. 111-97). |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.937-1 26 CFR 1.937-2 | |
Legal Authority: 26 USC 7805 26 USC 0937 PL 111-97 (123 stat 3007) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-135673-12 Drafting attorney: Cleve Lisecki (202) 515-4405 Reviewing attorney: Douglas Giblen (202) 317-6941 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-BK18 | |
Agency Contact: Cleve Lisecki Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room M4-163, Washington, DC 20224 Phone:202 515-4405 Email: cleve.lisecki@irscounsel.treas.gov |