View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-AX96 | Publication ID: Spring 2001 |
Title: Definition of Income Under Section 643 | |
Abstract: The regulations provide guidance under section 643 on whether State law definition of trust income is trust income for Federal tax purposes. | |
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 643 26 USC 7805 |
Legal Deadline:
None |
|||||||||
Timetable:
|
Additional Information: REG-106513-00 Drafting attorney: Bradford R. Poston (202) 622-3060 Reviewing attorney: J. Thomas Hines (202) 622-3060 Treasury attorney: Beth Kaufman (202) 622-1766 CC:P&SI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Undetermined |
Small Entities Affected: No | Federalism: Undetermined |
Included in the Regulatory Plan: No | |
Agency Contact: Bradford R. Poston Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5015, Washington, DC 20224 Phone:202 622-3060 Fax:202 622-3484 Email: bradford.r.poston@irscounsel.treas.gov |