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TREAS/IRS | RIN: 1545-BM43 | Publication ID: Fall 2014 |
Title: ●Guidance Under Section 7704(d)(1)(E) | |
Abstract:
These proposed regulations provide guidance under section 7704(d)(1)(E) regarding qualifying income for PTPs. |
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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: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.7704-3 | |
Legal Authority: Not Yet Determined |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132634-14 Drafting attorney: Caroline E. Hay (202) 317-5051 Reviewing attorney: Holly Porter (202) 317-5029 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 | |
Agency Contact: Caroline Hay Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5011, Washington, DC 20224 Phone:202 317-6850 Fax:855 591-7864 Email: caroline.hay@irscounsel.treas.gov |