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TREAS/IRS RIN: 1545-BG81 Publication ID: Fall 2010 
Title: S Corporation Back-to-Back Loans 
Abstract: The proposed regulations will provide guidance to taxpayers regarding S Corporations and back-to-back loan transactions under section 1367 of the Internal Revenue Code. 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 1367    26 USC 1366   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-134042-07 Drafting attorney: Michael H. Beker (202) 622-7755 Reviewing attorney: Christine E. Ellison (202) 622-3070 Treasury attorney: Jeanne F. Ross (202) 622-0999 CC: PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Julia Barlow
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5316,
Washington, DC 20224
Phone:202 317-7098
Email: julia.c.barlow@irscounsel.treas.gov