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TREAS/IRS RIN: 1545-BJ34 Publication ID: Spring 2011 
Title: Section 706(d) Regulations--Tiered Partnerships 
Abstract: Regulations address issues under section 706(d)(3) concerning tiered partnerships and varying interests in the partnerships among the partners. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 706    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-109370-10 Drafting attorney: Michala P. Irons (202) 622-3050 Reviewing attorney: David R. Haglund (202) 622-3050 Treasury attorney: Cornelia J. Schnyder (202) 622-3442 CC: PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Benjamin H. Weaver
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5002,
Washington, DC 20224
Phone:202 317-6850
Fax:202 317-6727
Email: benjamin.h.weaver@irscounsel.treas.gov