View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BA53 Publication ID: Spring 2003 
Title: Noncompensatory Partnership Options 
Abstract: These regulation will describe the tax treatment of noncompensatory partnership options. 
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 704    26 USC 721    26 USC 761   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  01/22/2003  68 FR 2930   
Public Hearing  05/20/2003    
Final Action  12/00/2003    
Additional Information: REG-103580-02 Drafting attorney: Audrey W. Ellis (202) 622-3060 Reviewing attorneys: Matthew Lay (202) 622-3060 Treasury attorney: Deborah Harrington (202) 622-1788 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: Undetermined 
Included in the Regulatory Plan: No 
Agency Contact:
Audrey W. Ellis
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3060