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TREAS/IRS RIN: 1545-AY13 Publication ID: Fall 2000 
Title: ●Guidance Under Section 894 (Temporary) 
Abstract: The regulation provides guidance under section 894(c) for imposing tax liability on foreign persons receiving United States source income from entities treated as domestic corporations for United States tax purposes, and as fiscally transparent entities under the laws of the jurisdiction, whose treaty with the United States is being invoked. 
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 894    26 USC 871    26 USC 881   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action  12/00/2000    
Additional Information: REG-107101-00 Drafting attorney: Shawn Renee Pringle (202) 622-3850 Reviewing attorney: Elizabeth U. Karzon (202) 622-3880 Treasury attorney: Patrick Brown (202) 622-1754 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
Agency Contact:
Shawn Renee Pringle
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3850