View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BL79 Publication ID: Fall 2014 
Title: Alternative Simplified Credit 
Abstract:

The regulations will permit taxpayers to elect the Alternative Simplified Credit on an amended return for a taxpayer if they have not claimed the regular credit for that tax year.

 
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   
Legal Authority: 26 USC 7805    26 USC 41   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Completed by TD 9666  06/03/2014  79 FR 31863   
Additional Information: REG-133495-13 (Temp) Drafting attorney: David Selig (202) 317-4137 Reviewing attorney: Christopher Wilson (202) 317-4137 Treasury attorney: Alexa Claybon (202) 622-6865 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL78 
Agency Contact:
James W. Rider
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5107,
Washington, DC 20224
Phone:202 317-4137
Fax:855 591-7867
Email: james.w.rider@irscounsel.treas.gov