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TREAS/IRS RIN: 1545-BJ92 Publication ID: Spring 2011 
Title: ●Regulations Explaining How To Compute Unrelated Business Taxable Income (UBTI) of Voluntary Employees' Beneficiary Associations (VEBAs) 
Abstract: Regulations under Section 512 explain how to compute unrelated business taxable income of voluntary employees' beneficiary associations described in section 501(c)(9). Temporary regulations were issued on January 29, 1986. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 512    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-143874-10 Drafting attorney: Kathryn A. Bjornstad (202) 622-6080 Reviewing attorney: Janet A. Laufer (202) 622-6080 CC: TEGE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kathryn A. Bjornstad
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4036,
Washington, DC 20224
Phone:202 622-6080
Fax:202 622-7865
Email: kathryn.a.bjornstad@irscounsel.treas.gov