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TREAS/IRS | RIN: 1545-AY18 | Publication ID: Fall 2016 |
Title: Authorized Placement Agency | |
Abstract:
This regulation amends the definition of "authorized placement agency" (for purposes of determining whether a child placed for legal adoption in a taxpayer's home is a dependent of the taxpayer) to include biological parents and other persons authorized by State law to place children for legal adoption. |
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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: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 152 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-107279-00 Drafting attorney: Victoria J. Driscoll (202) 317-4718 Reviewing attorney: Donna J. Welsh (202) 317-4718 Treasury attorney: Catherine Hughes (202) 622-9407 CC: ITA | |
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-BE40 | |
Agency Contact: Victoria J. Driscoll General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4722 Fax:855 576-2338 Email: victoria.j.driscoll@irscounsel.treas.gov |