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TREAS/IRS | RIN: 1545-BI36 | Publication ID: Spring 2015 |
Title: Claims for Credit or Refund | |
Abstract: The proposed regulations update section 301.6402-2(a) to reflect proper place for filing claims for refund or credit and to make other technical corrections in sections 6402-2(c), 6402-3(b), and 6402-4. | |
Agency: Department of the Treasury(TREAS) | Priority: Info./Admin./Other |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 301 | |
Legal Authority: 26 U.S.C. 6402 26 U.S.C. 6405 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-137128-08 Drafting attorney: Micah A. Levy (202) 317-6832 Reviewing attorney: Nancy Galib (202) 317-6832 CC: PA: Branch 4 | |
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: Micah A. Levy Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5139, Washington, DC 20224 Phone:202 317-5137 Email: micah.a.levy@irscounsel.treas.gov |