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TREAS/IRS RIN: 1545-BK66 Publication ID: 2012 
Title: ●Reporting Regulations Under Section 1298(f) 
Abstract: These proposed regulations will provide guidance on the reporting requirements that apply as a result of the enactment of section 1298(f). Specifically, these regulations will define the general scope of taxpayers that will be subject to the new reporting requirements under section 1298(f). They will also describe certain situations in which such taxpayers will be exempt from the reporting requirements. 
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: No 
CFR Citation: 26 CFR 1.1298-1   
Legal Authority: 26 USC 7805    26 USC 1298(f)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2012    
Additional Information: REG-140974-11 Drafting Attorney: Susan E. Massey (202) 622-3840 Reviewing Attorney: Jeffrey Mitchell (202) 622-3840 Treasury Attorney: Arlene Fitzpatrick CC:INTL
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 
Related RINs: Related to 1545-BK67 
Agency Contact:
Susan E. Massey
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982
Email: susan.e.massey@irscounsel.treas.gov