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TREAS/IRS | RIN: 1545-BC07 | Publication ID: Spring 2006 |
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: Johanna Som de Cerff (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: Johanna Som de Cerff Senior Technician Reviewer Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-4438 Email: johanna.somdecerff@irscounsel.treas.gov |