View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BM16 Publication ID: Fall 2014 
Title: ●Allocation and Apportionment of Income and Expense Attributable to Certain Partnership Loans (Temporary) 
Abstract:

This temporary regulation will provide rules for the allocation and apportionment of income and expense attributable to interest paid with respect to a loan to a related partnership.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 0861(b)    26 USC 0864(c)    26 USC 0904(d)    26 USC 7701(f)    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2014 
Additional Information: REG-112638-14 Drafting attorney: Suzanne M. Walsh (202) 317-6936 Reviewing attorney: Jeffrey L. Parry (202) 317-6936 Treasury attorney: Brett York (202) 622-1285 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BM15 
Agency Contact:
Suzanne M. Walsh
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6936
Fax:202 317-4922
Email: suzanne.m.walsh@irscounsel.treas.gov