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TREAS/IRS RIN: 1545-BO35 Publication ID: Spring 2018 
Title: Section 132 Line of Business Classification System 
Abstract:

The regulations will update the classification system used to determine an employer's separate lines of business for purposes of IRC section 132(b) and (c).

 
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: Not subject to, not significant 
CFR Citation: 26 CFR 1.132-4   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  10/00/2018 
Additional Information: REG-132805-17 Drafter attorney: Jean Casey (202) 317-4774 Reviewer attorney: Lynne Camillo (202) 317-4774 Treasury attorney: Stephen LaGarde (202) 622-1352 CC:TEGE
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:
Jean M. Casey
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4300,
Washington, DC 20224
Phone:202 317-4774
Email: jean.m.casey@irscounsel.treas.gov