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TREAS/IRS | RIN: 1545-AX39 | Publication ID: Fall 2000 |
Title: Changes in Entity Classification: Special Rule for Certain Foreign Eligible Entities | |
Abstract: Rules relating to certain conversions of foreign eligible entities under the entity classification rules. | |
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 301 | |
Legal Authority: 26 USC 7805 26 USC 7701 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-110385-99 Drafting attorney: Mark D. Harris (202) 622-3050 Reviewing attorney: Philip Tretiak (202) 622-3860 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
Agency Contact: Mark D. Harris Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3860 |