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TREAS/IRS | RIN: 1545-BM04 | Publication ID: Spring 2016 |
Title: Guidance for Mutual Funds and Their Shareholders | |
Abstract:
The rule will provide guidance to regulated investment companies and their shareholders regarding accounting and reporting requirements with respect to shares in those companies. |
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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 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 446 26 U.S.C. 6045 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-107012-14 Drafting attorney: Grace Cho (202) 317-6945 Reviewing attorney: Steven Harrison (202) 317-6842 Treasury attorney: Michael Novey (202) 622-1339 CC:FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Grace Cho Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-4424 Fax:855 574-9025 Email: grace.e.cho@irscounsel.treas.gov |