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TREAS/IRS | RIN: 1545-BI35 | Publication ID: Spring 2015 |
Title: Definition of Dependent Under Section 152 | |
Abstract:
Amendments to sections 1.151, 1.152, and 301.6109 reflect changes to the law made by the Working Families Tax Relief Act of 2004 (Public Law 108-311) and the Fostering Connections to Success and Increasing Adoptions Act of 2008 (Public Law 110-351). Also, amends sections 1.2 and 1.63 to reflect current law. |
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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: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.151-1 (revised) 26 CFR 1.151-2 (revised) 26 CFR 1.151-3 (revised) 26 CFR 1.151-4 (revised) 26 CFR 1.152-0 (new) 26 CFR 1.152-1 (revised) 26 CFR 1.152-2 (revised) 26 CFR 1.152-3 (revised) 26 CFR 1.152-4 (new) 26 CFR 1.152-5 (new) 26 CFR 1.152-6 (new) 26 CFR 301.6109-3 (revised) 26 CFR 1.63-3 (new) 26 CFR 1.2-1 (revised) 26 CFR 1.2-2 (revised) | |
Legal Authority: 26 U.S.C. 151 26 U.S.C. 152 26 U.S.C. 6109 26 U.S.C. 7805 26 U.S.C. 63 26 U.S.C. 2 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-137604-07 Drafting attorneys: Christina M. Glendening (202) 317-4718 and Victoria J. Driscoll (202) 317-4718 Reviewing attorney: Donna J. Welsh (202) 317-4718 Treasury attorney: Catherine Hughes (202) 622-9407 CC:ITA | |
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 | |
Agency Contact: Christina M. Glendening Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4522, Washington, DC 20224 Phone:202 317-4746 Fax:855 576-2339 Email: christina.m.glendening@irscounsel.treas.gov Victoria J. Driscoll General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4722 Fax:855 576-2338 Email: victoria.j.driscoll@irscounsel.treas.gov |