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TREAS/IRS | RIN: 1545-BM94 | Publication ID: Fall 2015 |
Title: ●Treating Disregarded Entities as Corporations for Certain Purposes of Section 6038A | |
Abstract:
This proposed rule will provide guidance treating disregarded entities as corporations for purposes of reporting and recordkeeping obligations under section 6038A and related provisions. |
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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: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1.6038A 26 CFR 301.7701 | |
Legal Authority: 26 U.S.C. 6038A 26 U.S.C. 7701 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-127199-15 Drafting Attorney: Ronald M. Gootzeit (202) 317-6937 Reviewing Attorney: Jason T. Smyczek (202) 317-6937 Treasury Attorney: Julia Tonkovich CC:INTL | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: None |
Federalism: Undetermined | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Ronald M. Gootzeit Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4567, Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: ronald.m.gootzeit@irscounsel.treas.gov |