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TREAS/IRS RIN: 1545-BN83 Publication ID: Spring 2018 
Title: Rehabilitation of Certified Historic Structures, Modify 1.48-12(d) 
Abstract:

The proposed regulations update the reporting requirement for taxpayers claiming the rehabilitation credit for qualified rehabilitation expenditures from a pass-through entity.  The proposed regulations also update the reporting requirements for pass-through entities passing through qualified rehabilitation expenditures.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: 26 CFR 1, para. 1.48-12     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2018 
Additional Information: REG-135847-16 Drafter attorney: Barbara J. Campbell (202) 317-5121 Reviewer attorney: Theresa Melchiorre (202) 317-4643 Treasury attorney: Hannah Hawkins, Office of Tax Policy (202) 622-3351 CC:PSI:5
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Barbara J. Campbell
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5106,
Washington, DC 20224
Phone:202 317-4137
Fax:855 591-7867
Email: barbara.j.campbell@irscounsel.treas.gov