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TREAS/IRS | RIN: 1545-BK18 | Publication ID: Spring 2016 |
Title: Amendments to the Residency Rules Involving U.S. Possessions | |
Abstract:
These proposed regulations add a new rule to Treasury Regulation 1.937-1 that allows persons claiming bona fide residence in a U.S. possession to count up to 30 days of business or personal travel outside the United States and the possession as days of presence in a U.S. possession. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.937-1 and 1.937-2 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 0937 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-109813-11 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 | |
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 |