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TREAS/IRS | RIN: 1545-BJ53 | Publication ID: 2012 |
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: Previously 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: Pamela Kartha (202) 622-6070 Reviewing attorney: Preston J. Quesenberry (202) 622-6070 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: Pamela Kartha Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-2964 Fax:202 622-1036 Email: pamela.g.kartha@irscounsel.treas.gov |