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TREAS/IRS RIN: 1545-BO34 Publication ID: Spring 2024 
Title: Section 414(m) Affiliated Service Group Rules 
Abstract:

The Department of the Treasury and the IRS anticipate issuing regulations under section 414(m) of the Internal Revenue Code to define the term affiliated service group and provide guidance on whether two unrelated organizations are in a management-type affiliated service group under section 414(m)(5).

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.414(m)-1 (revision)    26 CFR 1.414(m)-2 (revision)    26 CFR 1.414(m)-3 (revision)    26 CFR 1.414(m)-4 (revision)    26 CFR 1.414(m)-5 (new)    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 414(m)    26 U.S.C. 414(o)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
ANPRM  07/00/2025 
Additional Information: REG-132806-17 (ANPRM) Drafter attorney: Jessica S. Weinberger (202) 317-6349 Reviewer attorney: Pamela R. Kinard (202) 317-6000 Treasury attorney: N/A CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jessica S. Weinberger
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 4428,
Washington, DC 20224
Phone:202 317-6349
Email: jessica.s.weinberger@irscounsel.treas.gov