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TREAS/IRS RIN: 1545-AV10 Publication ID: Fall 1999 
Title: Regulations Under Sections 871, 881, and 894 Regarding Payments to Partnerships, and Other Transparent Arrangements 
Abstract: Guidance under section 894(c) 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: Previously 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   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/02/1997  62 FR 35755   
Final Action  12/00/1999    
Additional Information: REG-104893-97 Drafting attorney: M. Grace Fleeman (202) 622-3880 Reviewing attorney: Elizabeth Karzon (202) 622-3880 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Included in the Regulatory Plan: No 
Agency Contact:
M. Grace Fleeman
Senior Technical Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3880
Email: m.g.fleeman@irscounsel.treas.gov