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TREAS/IRS RIN: 1545-BI83 Publication ID: Spring 2011 
Title: Employee Leasing Arrangements 
Abstract: Proposed regulations regard the exception under section 274(e)(3) to the deduction limitations for certain expenditures paid or incurred under reimbursement or other expense allowance arrangements. 
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 274(o)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-101812-07 Drafting attorney: Patrick M. Clinton (202) 622-4930 Reviewing attorney: Willie E. Armstrong, Jr. (202) 622-4970 Treasury attorneys: Jeanne F. Ross (202) 622-0999 Kevin Knopf (202) 622-2329 CC: ITA
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:
Patrick M. Clinton
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4143,
Washington, DC 20224
Phone:202 317-4651
Fax:202 317-4654
Email: patrick.m.clinton@irscounsel.treas.gov