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TREAS/IRS RIN: 1545-BL19 Publication ID: Spring 2015 
Title: Bona Fide Residency in a Possession; Income from Sources Within a Possession 
Abstract:

This notice of proposed rulemaking updates section 937 regulations for the enactment of the Military Spouses Residency Relief Act of 2009 (Public Law No. 111-97).

 
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: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.937-1    26 CFR 1.937-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 0937    Pub. L. 111-97 (123 stat 3007)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2015 
Additional Information: REG-135673-12 Drafting attorney: Stephen C. Huggs (202) 317-6941 Reviewing attorney: Douglas Giblen (202) 317-6941 Treasury attorney: Brenda Zent (202) 622-6894 CC:INTL
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 
Related RINs: Related to 1545-BK18 
Agency Contact:
Stephen C. Huggs
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 927-9500
Fax:202 317-5224
Email: stephen.c.huggs@irscounsel.treas.gov