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TREAS/IRS RIN: 1545-BG94 Publication ID: Fall 2010 
Title: Clarification of Controlled Group Rules of Section 1.1563-1 
Abstract: This regulation will clarify that all corporations that satisfy the definition of one of the types of controlled groups described in section 1563(a) are members of that controlled group, whether they are classified as component members, additional members, or excluded members of such group (within the meaning of section 1563(b)). 
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 301   
Legal Authority: 26 USC 7805    26 USC 1563   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/29/2009  74 FR 49829   
NPRM Comment Period End  12/28/2009    
Final Action  12/00/2010    
Additional Information: REG-135005-07 Drafting attorney: Grid R. Glyer (202) 622-7930 Reviewing attorney: Gerald B. Fleming (202) 622-7770 Treasury attorney: Donald Bakke (202) 622-0865 CC: CORP
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:
Grid R. Glyer
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5032,
Washington, DC 20224
Phone:202 317-6847
Fax:855 524-2088
Email: grid.r.glyer@irscounsel.treas.gov