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TREAS/IRS | RIN: 1545-BM67 | Publication ID: Fall 2016 |
Title: Election Regarding Lump-Sum Payment of Social Security Benefits | |
Abstract:
This regulation sets forth the procedure and time limitation for making the statutory election regarding the taxation of lump-sum payments of Social Security benefits that are received in a taxable year, but are attributable to one or more prior taxable years. The regulation also sets forth the procedure and time limitation for revoking the election. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 86(e) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-104759-15 (NPRM) Drafting attorney: Alfred Kelley (202) 317-4774 Reviewing attorney: Neil Shepherd (202) 317-4774 Treasury attorney: Robert Neis (202) 622-5293 CC:TEGE | |
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 | |
Agency Contact: Alfred G. Kelley General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4311, Washington, DC 20224 Phone:202 317-4774 Fax:855 592-9845 Email: alfred.g.kelley@irscounsel.treas.gov |