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TREAS/IRS RIN: 1545-BC07 Publication ID: Fall 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
Timetable:
Action Date FR Cite
NPRM  06/00/2007    
Additional Information: REG-140379-02 Drafting attorney: Johanna Som de Cerff (202) 622-3980 CC: TEGE
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Local, 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