1545-BQ49 202304 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Updates to Substantiation Under Section 274

The proposed regulation would update, clarify, and reorganize the substantiation requirements under section 274 of the Internal Revenue Code. The proposed regulation would reflect amendments to section 274 made by the Tax Cuts and Jobs Act.  

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No 26 CFR 1.274-15 26 U.S.C. 7805 26 U.S.C. 274 No NPRM 12/00/2023 REG-113892-22 (NPRM) Drafter attorney: Christian Lagorio (202) 317-5381 Reviewer attorney: Deena Devereux (202) 317-4602 Treasury attorney: N/A CC:ITA No No None No No No No Christian Lagorio J. Attorney 1545 Internal Revenue Service IRS 202 317-5381 855 576-2341 christian.j.lagorio@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224