View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-AU11 Publication ID: Spring 1999 
Title: Section 467 Rental Agreements 
Abstract: The regulations amend the Income Tax Regulations relating to section 467 of the Internal Revenue Code. In general, section 467 requires parties to certain rental agreements to accrue rent and interest in accordance with section 467. The regulations provide guidance regarding the applicability of section 467 and the amount of rent and interest required to be accrued under section 467. 
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 USC 467    26 USC 7805   
Timetable:
Action Date FR Cite
NPRM  06/03/1996  61 FR 27834   
NPRM Comment Period End  09/03/1996  61 FR 27834   
Hearing  09/25/1996  61 FR 27834   
Final Action  10/00/1999    
Additional Information: REG-209350-84 (IA-292-84) Drafting attorney: Forest Boone (202) 622-4960. Reviewing attorney: Steve Toomey (202) 622-4960. Treasury attorney: John Parcell (202) 622-2578. CC:DOM:IT&A RFA: N
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Reuben F. Boone
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4960