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| View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
| TREAS/IRS | RIN: 1545-BG81 | Publication ID: Spring 2011 |
| 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 |
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Timetable:
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| Additional Information: REG-134042-07 Drafting attorney: Caroline Hay (202) 622-3070 Reviewing attorney: Tara P. Volungis (202) 622-3070 Treasury attorney: Donald Bakke (202) 622-0865 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: Caroline Hay Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5011, Washington, DC 20224 Phone:202 317-6850 Fax:855 591-7864 Email: caroline.hay@irscounsel.treas.gov |
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