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TREAS/IRS | RIN: 1545-AX39 | Publication ID: Spring 2003 |
Title: Changes in Entity Classification: Special Rule for Certain Foreign Eligible Entities | |
Abstract: This regulation provides 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: Aaron A. Farmer (202) 622-3860 Reviewing attorney: Charles P. Besecky (202) 622-3860 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
Agency Contact: Aaron A. Farmer Senior Counsel Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3860 |