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TREAS/IRS | RIN: 1545-BC07 | Publication ID: Fall 2004 |
Title: General Allocation and Accounting Regulations | |
Abstract: This regulation provides rules for the allocation of and accounting for bond proceeds for purposes of determining whether bonds are private activity bonds under section 141 of the Internal Revenue Code. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-140379-02 Drafting attorney: Michael Brewer (202) 622-3980 CC:TEGE | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: State |
Small Entities Affected: No | Federalism: Undetermined |
Included in the Regulatory Plan: No | |
Agency Contact: Michael P. Brewer Assistant Branch Chief Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4833 Fax:202 317-4834 Email: michael.p.brewer@irscounsel.treas.gov |