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TREAS/IRS RIN: 1545-BJ07 Publication ID: Spring 2011 
Title: Extending Religious and Family Member FICA and FUTA Exceptions to Disregarded Entities 
Abstract: The temporary regulations would extend the FICA and FUTA exceptions under section 3121(b)(3)(A), 3127 and 3306(c)(5) of the Internal Revenue Code to entities that are disregarded as separate from their owners for income tax purposes. 
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 31    26 CFR 301   
Legal Authority: 26 USC 3121    26 USC 3127    26 USC 3306    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulations  12/00/2011    
Additional Information: REG-136565-09 Drafting attorney: Joseph L. Perera (202) 622-6040 Reviewing attorney: Lynne A. Camillo (202) 622-6040 CC: TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ06 
Agency Contact:
Joseph L. Perera
Attorney-Adviser (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6040
Email: joseph.l.perera@irscounsel.treas.gov