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TREAS/IRS RIN: 1545-BM11 Publication ID: Fall 2014 
Title: ●Allocation of W-2 Wages in an Acquisition or Disposition  
Abstract:

These final and temporary regulations will provide rules for determining W-2 wages of a taxpayer when the taxpayer makes an acquisition or disposition.

 
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: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.199-2T   
Legal Authority: 26 USC 7805    26 USC 199   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014 
Additional Information: REG-114332-14 Drafting attorney: James A. Holmes 202-317-4137 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-BI90 
Agency Contact:
David A. Selig
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5105,
Washington, DC 20224
Phone:202 317-5015
Fax:855 591-7868
Email: david.a.selig@irscounsel.treas.gov