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TREAS/IRS RIN: 1545-BJ68 Publication ID: Spring 2011 
Title: Items of Income of S Corporations 
Abstract: Temporary regulations clarify the definition of "items of income" for IRC section 1366(a)(1)(A). 
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 1   
Legal Authority: 26 USC 1366    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulations  12/00/2011    
Additional Information: REG-130438-10 Drafting attorneys: Allison R. Carmody (202) 622-3070; Stacy L. Short (202) 622-3070 Reviewing attorney: Tara P. Volungis (202) 622-3070 Treasury attorney: Donald Bakke (202) 622-0865 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ67 
Agency Contact:
Allison R. Carmody
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5313,
Washington, DC 20224
Phone:202 317-5256
Fax:855 591-7866
Email: allison.r.carmody@irscounsel.treas.gov