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TREAS/IRS RIN: 1545-BK80 Publication ID: Spring 2016 
Title: Rebate Overpayment Guidance 
Abstract:

The final regulations provide guidance for the recovery of rebate overpayments under section 148 of the Internal Revenue Code.

 
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: 26 CFR 1.148-3   
Legal Authority: 26 U.S.C. 148    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/16/2013  78 FR 56841   
NPRM Comment Period End  12/16/2013 
Final Rule Completed by TD 9701  11/13/2014  79 FR 67350   
Final Rule Effective  11/13/2014 
Additional Information: REG-148812-11 Drafting attorney: Lewis Bell (202) 317-4565 Reviewing attorney: Johanna Som de Cerff (202) 317-4567 Treasury attorney: Vicky Tsilas (202) 622-1322 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK79 
Agency Contact:
Lewis Bell
Tax Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4565
Fax:855 574-9028
Email: lewis.bell@irscounsel.treas.gov