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TREAS/IRS RIN: 1545-BH97 Publication ID: Spring 2011 
Title: Elimination of Filing Requirement for Nonresident Aliens With United States Source Effectively Connected Wages Below the Personal Exemption Amount 
Abstract: This regulation will add a new exception, under section 6012 of the Internal Revenue Code, from the filing requirement for nonresident alien individuals. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 7701(l)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-120771-08 Drafting Attorney: Danielle Nishida (202) 622-3840 Reviewing Attorney: Jeffery G. Mitchell (202) 622-3840 CC:INTL
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:
Danielle Nishida
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3840
Fax:202 622-4476
Email: danielle.nishida@irscounsel.treas.gov