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TREAS/IRS RIN: 1545-AY92 Publication ID: Fall 2003 
Title: Transitional Relief for Qualified Intermediaries 
Abstract: The regulation will promulgate Notices 2001-4 and 2001-11 into the section 1441 regulation. Generally, the Notices provide transitional relief with respect to the new withholding regime for qualified intermediaries. 
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: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 1441   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2004    
Additional Information: REG-125443-01 Drafting attorney: Ethan A. Atticks (202) 622-3840 Reviewing attorney: Valerie Mark-Lippe (202) 622-3840 CC:INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: Undetermined 
Included in the Regulatory Plan: No 
Agency Contact:
Ethan A. Atticks
Senior Technical Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3840
Email: ethan.a.atticks@irscounsel.treas.gov