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TREAS/IRS | RIN: 1545-BG98 | Publication ID: Spring 2009 |
Title: Modifications to Subpart F Treatment of Aircraft and Vessel Leasing Income | |
Abstract: This regulation will amend regulations relating to the subpart F treatment of aircraft and vessel leasing income under sections 954 and 956 of the Internal Revenue Code and the transfer of tangible property incorporated in aircraft and vessels that are used predominantly outside the United States under section 367 of the Code. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 0954 PL 109-357 sec 415 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-138355-07 Drafting attorneys: Ronald M. Gootzeit (202) 622-3860 and Barbara Rasch (202) 622-3840 Reviewing attorney: Phyllis E. Marcus (202) 622-3840 CC: INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BH03 | |
Agency Contact: Ronald M. Gootzeit Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 4567, Washington, DC 20224 Phone:202 317-6937 Fax:202 317-4922 Email: ronald.m.gootzeit@irscounsel.treas.gov |