1545-BK67 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Reporting Regulations Under Section 1298(f) (Temporary)

These temporary regulations will provide guidance on the reporting requirements that apply as a result of the enactment of section 1298(f). Specifically, these regulations will define the general scope of taxpayers that will be subject to the new reporting requirements under section 1298(f). They will also describe certain situations in which such taxpayers will be exempt from the reporting requirements.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1.1298-1T 26 USC 7805 26 USC 1298(f) No Interim Final Rule Completed by TD 9650 12/31/2013 78 FR 79602 REG-140974-11 Drafting attorney: Susan E. Massey (202) 317-6934 Reviewing attorney: Jeffrey Mitchell (202) 317-6934 Treasury attorney: Unassigned CC: INTL No No None No No No No 1545-BK66 Related to 1545-BK91 Related to 1545-BL56 Related to Susan Massey E. Attorney-Advisor 1545 Internal Revenue Service IRS 202 317-6934 202 317-4982 susan.e.massey@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224