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TREAS/IRS | RIN: 1545-AQ58 | Publication ID: Fall 1996 |
Title: Amendments to the Branch Profits Tax Under Sections 884 and 864 | |
Abstract: This regulation will revise the "asset-use" test under section 864 to exclude stock. This regulation will explain what percentage of an interest in a partnership, trust or estate is a U.S. asset under section 884. In addition, this regulation amends the definition of "branch interest" under section 884. | |
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 USC 7805 26 USC 884 26 USC 864 |
Timetable:
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Additional Information: REG-209529-92 (INTL-3-92). ^PDrafting attorney: Gwendolyn A. Stanley (202) 622-3860. ^PReviewing attorney: Elizabeth U. Karzon (202) 622-3860. ^PTreasury attorney: Patricia Brown (202) 622-1781. ^PRFA: N | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Included in the Regulatory Plan: No | |
Agency Contact: Gwendolyn A. Stanley Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3860 |