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TREAS/IRS | RIN: 1545-BL15 | Publication ID: Fall 2015 |
Title: Failure to File Notification of Foreign Tax Redeterminations (Temporary) | |
Abstract:
These temporary regulations set forth the 5 to 25 percent penalty that is imposed if a taxpayer fails to notify the IRS of a foreign tax redetermination in the time and manner provided in the regulations under section 905(c). |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 26 CFR 301 26 CFR 602 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 6689 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-133789-12 Drafting attorney: Suzanne M. Walsh (202) 317-6936 Reviewing attorney: Barbara A. Felker (202) 317-6936 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BL14, Related to 1545-AC09 | |
Agency Contact: Suzanne M. Walsh Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6936 Fax:202 317-4922 Email: suzanne.m.walsh@irscounsel.treas.gov |