View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BL63 | Publication ID: Spring 2016 |
Title: Treatment of Shareholders of Certain Passive Foreign Investment Companies | |
Abstract:
Regulations concerning the taxation of shareholders of certain passive foreign investment companies (PFICs) upon payment of distributions by such companies or upon disposition of the stock of such companies. Proposed regulations under section 1291 (REG-209054-87) were published in the Federal Register on April 1, 1992 (57 FR 11024). A portion of the proposed regulations were withdrawn on December 31, 2013 (REG-113350-13) (78 FR 79652). |
|
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 1.1291-0 26 CFR 1.1291-1 26 CFR 1.1291-2 26 CFR 1.1291-3 26 CFR 1.1291-4 26 CFR 1.1291-5 26 CFR 1.1291-6 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-123286-13 Drafting attorney: Stephen M. Peng (202) 317-6934 Reviewing attorney: Barbara E. Rasch (202) 317-6934 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 | |
Related RINs: Related to 1545-AJ70 | |
Agency Contact: Stephen M. Peng Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-6934 Fax:202 317-4982 Email: stephen.m.peng@irscounsel.treas.gov |