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TREAS/IRS | RIN: 1545-BG67 | Publication ID: Spring 2015 |
Title: Guidance Under Section 4051 | |
Abstract:
These proposed regulations will move the operative provisions of sections 48.4061 and 145.4051T into section 48.4051; remove sections 48.4061 and 145.4051T; and incorporate applicable rules from revenue rulings issued under section 48.4061 into section 48.4051. |
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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: Completed Actions |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 48 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 4051 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-118837-07 Drafting attorney: Celia A. Gabrysh (202) 317-6855 Reviewing attorney: Stephanie N. Bland (202) 317-6855 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: Celia Gabrysh Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5309, Washington, DC 20224 Phone:202 317-6855 Fax:202 317-6733 Email: celia.gabrysh@irscounsel.treas.gov |