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TREAS/IRS RIN: 1545-BM54 Publication ID: Spring 2015 
Title: ●Revisions to Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities 
Abstract:

This document contains Prop. Reg. section 1.6038D-6 that sets out the conditions under which a domestic entity will be considered a specified domestic entity under section 6038D of the Internal Revenue Code of 1986 and required to report specified foreign financial assets in which it holds an interest.  Prop. Reg section 6038D-6 was published in the Federal Register on December 19, 2011, as part of REG-130302-10, RIN 1545-BJ69, as part of a notice of proposed rulemaking by cross-reference to temporary regulations (TD 9567, RIN 1545-BK17).  The Treasury Department and the IRS are adopting the proposed regulations published as REG-130302-10, RIN 1545-BJ69, as final regulations, with the exception of Prop. Reg. section 6038D-6.

 
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: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6038D-6   
Legal Authority: 26 U.S.C. 6038D   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2015 
Additional Information: REG-144339-14 Drafting Attorney: Joseph S. Henderson 202) 317-6942 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ69, Related to 1545-BK17 
Agency Contact:
Joseph S. Henderson
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6942
Fax:202 317-4982
Email: joseph.s.henderson@irscounsel.treas.gov