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TREAS/IRS | RIN: 1545-BM12 | Publication ID: Fall 2014 |
Title: ●Disguised Payments for Services. | |
Abstract:
The proposed regulations relating to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code. The regulations provide guidance to partnerships and their partners regarding when an agreement will be treated as a disguised payment for services. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.707-2 | |
Legal Authority: 26 USC 7805 26 USC 707 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-115452-14 Drafting attorney: Jaclyn Goldberg 202-317-5037 Reviewing attorney: Faith Colson 202-317-5031 Treasury attorney: Craig Gerson 202-622-0180 CC:PSI | |
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-BM13 | |
Agency Contact: Jaclyn M. Goldberg Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5012, Washington, DC 20224 Phone:202 317-5037 Fax:202 317-6728 Email: jaclyn.m.goldberg@irscounsel.treas.gov |