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TREAS/IRS | RIN: 1545-BB72 | Publication ID: Fall 2004 |
Title: Qualified Interests | |
Abstract: This regulation amends examples 5 and 6 of regulation section 25.2702-3(e) to comply with the Tax Court's holding in Walton v. Commissioner, 115 TC. 589 (2000). | |
Agency: Department of the Treasury(TREAS) | Priority: Info./Admin./Other |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 25 | |
Legal Authority: 26 USC 2702 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-163679-02 Drafting attorney: Juli Ro Kim (202) 622-3090 Reviewing attorney: George Masnik (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
Agency Contact: Juli Ro Kim Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4113, Washington, DC 20224 Phone:202 317-6859 Fax:855 591-7866 Email: juli.ro.kim@irscounsel.treas.gov |