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TREAS/IRS | RIN: 1545-BM16 | Publication ID: Fall 2016 |
Title: Allocation and Apportionment of Income and Expense Attributable to Certain Partnership Loans (Temporary) | |
Abstract:
This temporary regulation will provide rules for the allocation and apportionment of income and expense attributable to interest paid with respect to a loan to a related partnership. |
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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. 0861(b) 26 U.S.C. 0864(c) 26 U.S.C. 0904(d) 26 U.S.C. 7701(f) ... |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-112638-14 Drafting attorney: Suzanne M. Walsh (202) 317-6936 Reviewing attorney: Jeffrey L. Parry (202) 317-6936 Treasury attorney: Gary Scanlon (202) 622-0224 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BM15 | |
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 |