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TREAS/IRS RIN: 1545-AV10 Publication ID: Fall 1997 
Title: ●Regulations Under Sections 871, 881, and 894 Regarding Payments to Partnerships, and Other Transparent Arrangements 
Abstract: Guidance for imposing tax liability on foreign persons deriving US source income through partnerships or other transparent arrangements. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 871    26 USC 881    26 USC 894   
Timetable:
Action Date FR Cite
NPRM  07/02/1997  62 FR 35755   
Final Action  12/00/1997    
Additional Information: REG-104893-97 ^PDrafting attorney: Lilo Hester (202) 622-3880. ^PReviewing attorney: Elizabeth Karzon (202) 622-3860. ^PTreasury attorney: Stuart Leblang (202) 622-1755. ^PCC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
Lilo A. Hester
Assistant Chief Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 874-1490