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TREAS/IRS | RIN: 1545-BJ53 | Publication ID: Fall 2010 |
Title: ●Meaning of Substantial Part for Type III Supporting Organizations | |
Abstract: This NPRM will define the term substantial part for purposes of the governmental entity exception for Type III supporting organizations under the final regulations to be issued at the same time as this NPRM. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time 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 26 USC 509(a)-4(i)(4)(v) PL 109-208, 120 Stat. 780 (2006) sec 1241(d) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-118867-10 Drafting attorney: Preston Quesenberry (202) 622-1124 Reviewing attorney: Philip T. Hackney (202) 622-1124 CC: TEGE | |
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 | |
Agency Contact: Preston J. Quesenberry Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5800 Fax:202 317-4815 Email: preston.quesenberry@irscounsel.treas.gov |