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TREAS/IRS RIN: 1545-BJ96 Publication ID: Spring 2011 
Title: ●Return of Information as to Payments $600 or More 
Abstract: This regulatory action will provide guidance on new section 6041(h)'s treatment of recipients of rental income from real estate as being engaged in a trade or business for purposes of section 6041. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 6041(h)   
Legal Deadline:
Action Source Description Date
NPRM  Statutory  Effective date of statutory mandate.  12/31/2010 
Timetable:
Action Date FR Cite
NPRM  06/00/2011    
Additional Information: REG-145226-10 Drafting attorney: Ryan M. Wyzik (202) 622-4940 Reviewing attorney: Lawrence E. Mack (202) 622-4940 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ97 
Agency Contact:
Ryan M. Wyzik
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5529,
Washington, DC 20224
Phone:202 622-4940
Fax:202 622-1585
Email: ryan.m.wyzik@irscounsel.treas.gov