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TREAS/IRS RIN: 1545-AY13 Publication ID: Spring 2002 
Title: Guidance Under Section 894 
Abstract: The temporary regulation provides guidance under section 894(c) of the Internal Revenue Code, 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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
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
NPRM  02/27/2001  66 FR 12445   
Hearing  06/26/2001    
Next Action Undetermined      
Additional Information: REG-107101-00 Drafting attorney: Karen Rennie Quarrie (202) 622-3880 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:
Karen Rennie
Senior Technical Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3880