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TREAS/IRS RIN: 1545-BH88 Publication ID: Fall 2010 
Title: Automatic 4-Month Extensions for Certain Pass-Through Entities 
Abstract: Proposed regulations under section 6081 allow certain pass-through entities to obtain an automatic four-month extension of time to file certain returns. This action is aimed at reducing overall taxpayer burden. 
Agency: Department of the Treasury(TREAS)  Priority: Info./Admin./Other 
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    26 CFR 54   
Legal Authority: 26 USC 6081    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/01/2008  73 FR 37389   
NPRM Comment Period End  09/29/2008    
Outline Due Date  12/09/2008    
Public Hearing  01/13/2009    
Final Action  12/00/2010    
Additional Information: REG-115457-08 Drafting attorney: Matthew P. Howard (202) 622-4910 Reviewing attorney: Charles A. Hall (202) 622-4910 Treasury attorney: Bryon Christensen (202) 622-1335 CC: PA: Branch 1
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 
Related RINs: Related to 1545-BE62 
Agency Contact:
Matthew P. Howard
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-7053
Fax:855 574-9024
Email: matthew.p.howard@irscounsel.treas.gov