View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BI44 Publication ID: Fall 2010 
Title: Definition of Omission From Gross Income 
Abstract: Amendments to sections 301.6501(e)-1 and 301.6229(c)(2)-1 define the meaning of omission from gross income triggering a six-year statute of limitations. 
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 6229(c)    26 USC 6501(e)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/28/2009  74 FR 49354   
NPRM Comment Period End  12/28/2009    
Final Action  12/00/2010    
Additional Information: REG-108045-08 Drafting attorney: William A. Heard (202) 622-7201 Reviewing attorney: Henry S. Schneiderman (202) 622-3400 Treasury attorney: Bryon Christensen (202) 622-1335 CC: PA: Branch 7
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
William A. Heard
Senior Counsel
Department of the Treasury
Internal Revenue Service
Room 5111, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4570
Fax:202 622-7330
Email: william.a.heard@irscounsel.treas.gov