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TREAS/IRS | RIN: 1545-AX25 | Publication ID: Fall 1999 |
Title: ●Definition of Grantor | |
Abstract: Regulations providing a definition of the term grantor for all purposes of part 1 of subject J, chapter 1 of the Code. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 643(a)(7) 26 USC 672(f)(6) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-114750-99 Drafting attorney: James Quinn (202) 622-3060 Reviewing attorney: J. Thomas Hines (202) 622-3060 Treasury attorney: Beth Kaufman (202) 622-1766 CC:DOM:P&SI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | |
Included in the Regulatory Plan: No | |
Agency Contact: James A. Quinn Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5022, Washington, DC 20224 Phone:202 317-5279 Fax:855 591-7866 Email: james.a.quinn@irscounsel.treas.gov |