View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BJ77 Publication ID: Fall 2016 
Title: Recapture of Tax Credits 
Abstract:

These temporary regulations provide for recapturing the benefit of credits allowed under sections 30, 30(B), 30(C) and 30(D).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 30(e)(5)    26 U.S.C. 30(B)(h)(8)    26 U.S.C. 30(C)(e)(5)    26 U.S.C. 30(D)(f)(5)    26 U.S.C. 7805    ...   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Withdrawn  03/09/2016 
Additional Information: REG-132930-10 Drafting attorney: Patrick S. Kirwan (202) 622-3110 Reviewing attorney: Brenda M. Stewart (202) 622-3110 Treasury attorney: John Parcell (202) 622-2578 CC: PSI
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-BJ76 
Agency Contact:
Patrick S. Kirwan
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5319,
Washington, DC 20224
Phone:202 317-5275
Fax:202 317-6732
Email: patrick.kirwan@irscounsel.treas.gov