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TREAS/IRS RIN: 1545-BL15 Publication ID: Spring 2016 
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).

 
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
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2016 
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