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TREAS/IRS RIN: 1545-BO60 Publication ID: Spring 2021 
Title: Regulations Providing Guidance Under Section 1446(f) 
Abstract:

These regulations provide guidance concerning withholding of tax and information reporting under section 1446(f) on dispositions by foreign persons of interests in certain partnerships engaged in a U.S. trade or business.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1446(f)    26 U.S.C. 864(c)(8)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/13/2019  84 FR 21198   
NPRM Comment Period End  07/19/2019 
Final Rule (TD 9926)  11/30/2020  85 FR 76910   
Final Rule Effective  11/30/2020 
Additional Information: REG-105476-18 (Final) Drafter attorney: Ronald Gootzeit (202) 317-6937 Reviewer attorney: Kenneth Jeruchim (202) 317-6937 Treasury attorney: Kamela Nelan (202) 622-1540 CC:INTL
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:
Ronald M. Gootzeit
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4567,
Washington, DC 20224
Phone:202 317-6937
Fax:202 317-4922
Email: ronald.m.gootzeit@irscounsel.treas.gov