View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BJ54 Publication ID: Fall 2010 
Title: ●Requirement of a Statement Disclosing Uncertain Tax Positions 
Abstract: These regulations will allow the IRS to require corporations to file a schedule describing uncertain tax positions related to the tax return in accordance with forms, instructions, or other appropriate guidance. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.6012-2   
Legal Authority: 26 USC 7805    26 USC 6011   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/09/2010  75 FR 54802   
NPRM Comment Period End  10/12/2010    
Outline Due Date  10/12/2010    
Public Hearing  10/19/2010    
Final Action  06/00/2011    
Additional Information: REG-119046-10 Drafting Attorney: Kathryn A. Zuba (202)622-3400 CC:PA
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:
Kathryn A Zuba
Special Counsel, Procedure and Administration
Department of the Treasury
Internal Revenue Service
1111 Constitution NW., Room 5111,
Washington, DC 20224
Phone:202 622-3400
Fax:202 622-4914
Email: kathryn.a.zuba@irscounsel.treas.gov