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TREAS/IRS | RIN: 1545-BM65 | Publication ID: Spring 2015 |
Title: ●Income Inclusion Under Section 50(d)(5) | |
Abstract:
This notice of proposed rulemaking (NPRM) will provide guidance under section 50(d)(5) of the Internal Revenue Code (Code) regarding the inclusion of gross income required by a lessee when a lessor elects to treat the lessee as having acquired investment credit property. Specifically, the NPRM will propose rules to address the interaction of the income-inclusion rules under section 50(d)(5) and subchapters K and S of the Code. |
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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: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.50-1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 50(d) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-102516-15 Drafting attorney: Jennifer A. Records (202) 317-6853 Reviewing attorney: Paul F. Handleman (202) 317-4137 Treasury attorney: Hannah B. Hawkins (202) 622-3351 CC:PSI | |
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: Jennifer A. Records Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6853 Fax:202 317-6732 Email: jennifer.a.records@irscounsel.treas.gov |