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TREAS/IRS RIN: 1545-BN58 Publication ID: Fall 2016 
Title: ●Amendment of 3402(q) Regulations 
Abstract:

This regulation will amend the regulations under section 3402(q) to provide new rules for pari-mutuel wagering.

 
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: No 
CFR Citation: 26 CFR 31.3402(q)-1    26 CFR 1.6011-3    26 CFR 31.3406(g)-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 3402(q)    26 U.S.C. 6011    26 U.S.C. 3406   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-123841-16 (NPRM) Drafting attorney: David Bergman (202) 317-6844 Reviewing attorney: Pamela Fuller (202) 317-6844 Treasury attorney: Shelley Leonard CC:PA: Branch 1
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
David Bergman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6844
Email: david.j.bergman@irscounsel.treas.gov